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1994 (6) TMI 75 - CEGAT, NEW DELHIExtract: .......rn clause (ii) of the Notifications 83/83 and 85/85. As the value of clearances by the appellants is within the limits of paragraph 2 of both the notifications, we hold that they are entitled to the benefit of the notifications. We, therefore, set aside the impugned orders and allow the appeals with consequential relief of refund to the appellants.
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