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1995 (9) TMI 194 - AT - Central ExciseExtract: ....... other than foamed materials . 26. emsp For the reasons outlined above I hold that the disputed Waste, Paring and Scrap comprising of top skin, bottom skin and side skin of polyurethane block in primary form was not eligible for exemption under Notification No. 53/88-C.E. I, therefore, allow the appeal. Sd/- (P.K. Kapoor) Dated 13-9-1995 Member (T)
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