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of <h1>Exemption Notification Interpretation Upheld for Transformer Parts</h1> The tribunal upheld the decision of the Collector of Central Excise (Appeals) regarding the interpretation of exemption Notification No. 160/86-CE, ruling ... Transformer parts The appellate tribunal interpreted exemption Notification No. 160/86-CE regarding concessional duty rate for goods under Chapter heading 85.04. Parts of transformers were not excluded from the exemption. The tribunal rejected the appeal by the Revenue, upholding the decision of the Collector of Central Excise (Appeals).
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