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2000 (9) TMI 127 - AT - Central Excise

The appellant manufactured heat exchangers and claimed exemption under Notification 51/93. The Collector (Appeals) found that the heat exchangers qualified for exemption under Notifications 83/93 and 34/94. The appeal was dismissed as the heat exchangers were classified under heading 84.19 and qualified for the benefit of the notifications.

 

 

 

 

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