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1986 (12) TMI 333 - AT - Central ExciseExtract: ....... components of goods, tipper trucks, manufactured in the factory and cleared out of the manufacturing factory, and so are entitled to the exemption they were denied by the Assistant Collector and the Appellate Collector. 8. emsp The central excise authorities are directed to assess the tipper gear assembly as exempted under Notification 118/75-C.E.
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