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1983 (8) TMI 272 - AT - Central ExciseExtract: .......duct manufactured by the appellants is nothing but phenol moulding powder which is basically a phenolic resin. 7. In view of the merits as well as the judgments of various High Courts cited above, we hold that the appellants were entitled to the benefit of Notification No. 122/71 and the appeal is accordingly allowed with consequential relief.
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