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1992 (10) TMI 213 - CEGAT, NEW DELHIExtract: ....... under Heading 23.02 and sub-heading 2302.00. In view of the above, the said product is entitled to the benefit of exemption notification. We, accordingly, dismiss the appeals filed by the Department. As regards the appeal filed by the assessee, namely M/s. Punjab Bone Mills, we allow the same following the Order of this Tribunal referred to above.
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