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1982 (4) TMI 282 - GOVERNMENT OF INDIAExtract: .......tion could not be interpreted so as to restrict the benefit of exemption notification only to so called pure resins. 5. The Government accordingly set aside the order-in-appeal and hold that the product in question would be entitled to the benefit of Notification No. 122/71, as a phenolic resin. The revision application is accordingly allowed.
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