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1997 (1) TMI 343 - CEGAT, NEW DELHIExtract: .......e final products are cleared without availing of exemption from whole of duty of excise ? (2) emsp Whether the provisions of Explanatory notes appended to the Finance Bill, 1994 are applicable to unregistered units ? The above draft statement of reference may be circulated to both the sides and placed before the Bench for finalisation on 24-2-1997.
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