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1999 (4) TMI 394 - AT - Central ExciseExtract: ....... of the Tribunal in the case of Watts Electronice (P) Limited fully covers the facts of the present case also. Following the ratio, I hold that the claim of the appellants for exemption under Notfn. No. 1/93 claimed from 19-5-1995 is valid and legal and is sustainable. In the circumstances, the impugned order is set aside and the appeal is allowed.
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