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2000 (9) TMI 449 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer claiming duty exemption under Notification 1/93, stating that product specification in the registration certificate as a small scale industry was not necessary for the benefit. The Asstt. Collector's decision was set aside. [Case: 2000 (9) TMI 449 - CEGAT, Mumbai]

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