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2000 (10) TMI 404 - AT - Central ExciseExtract: ....... as identifiable product, without a basis and also there is no material available as to why the benefit of exemption under Notification No. 275/88-C.E. cannot be granted to these cascading (shells) as per Board Circular No. 225/59/96-CX., dated 1-7-1996. Hence we reject the appeal of the department and dismiss the same upholding the impugned order.
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