2001 (5) TMI 229

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..... R, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue in dispute, in this appeal relates to the admissibility of the benefit of exemption in terms of Notification No. 123/81-C.E., dated 2-6-1981 to weigh bridges and M.S. Gratings used in the factory of the appellants herein who are 100% Export Oriented Units. 2. On hearing both the sides, we note that in the a .....

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