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2000 (10) TMI 406 - AT - Central ExciseExtract: .......ut in view of Notification No. 2/95-C.E. dated 4-1-1995, the effective rate of duty was reduced to 12.5 . In the present matter the Notification provides Nil rate of duty and as such no duty is payable by the Appellants on the cotton waste falling under Heading 52.02 of the Central Excise Tariff. Accordingly, we allow appeal filed by the appellant.
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