Claiming benefit of exemption - While the said snap off cutter can also be use for sharpening the...

Claiming benefit of exemption - While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses - The N/N. 4/97-C.E. exempt the pencil sharpener, whereas this blade cannot be considered as a pencil sharpener - benefit rightly denied - AT .....

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