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2000 (2) TMI 334 - AT - Central Excise

The appeal by M/s. Lallubhai Amichand Limited questioned the availability of Notification benefits for various Aluminium utensils. The Collector (Appeals) denied benefits for certain items, stating they are not utensils. The Tribunal remanded the matter for fresh consideration based on the Notification wording and principles of natural justice. Appeal disposed accordingly.

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