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2001 (4) TMI 358 - AT - Central ExciseExtract: .......result in ignoring the words ldquo based on rdquo occurring in the exemption and would substitute for them the words ldquo consisting of rdquo . It surely cannot be argued that co-polymer resin containing predominantly acrylic and partly vinyl is based on these. 6. emsp We therefore do not find any ground for interference. 7. emsp Appeal dismissed.
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