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2000 (6) TMI 373 - CEGAT, NEW DELHIExtract: ....... sale liable to tax at the rate specified in the notification. No such situation exists in the matters before us. We, therefore, hold that the tungsten halogen lamps manufactured by both the Appellants were eligible to nil rate of duty in view of Sl. No. 5 of the Table annexed to Notification No. 68/83. Accordingly all the four appeals are allowed.
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