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1992 (1) TMI 218 - CEGAT, NEW DELHIExtract: .......In this view of the matter, the ldquo product, in question, is eligible for exemption under Notification 47/76-C.E., dt. 9-3-1976, as amended by Notification 193/80-C.E., dt. 8-12-1980. The orders of the lower authorities are set aside and the appeal is allowed with consequential relief, if any, while upholding the classification under Item 16A(2).
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