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1997 (6) TMI 140 - CEGAT, NEW DELHIExtract: .......ning can be given to the exempted item to enlarge the scope of the exemption granted by the notification. 7. emsp We are of the view that the application of this test would keep the appellants outside the purview of the subject exemption notification for the reasons discussed earlier. We accordingly uphold the impugned order and dismiss the appeal.
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