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<h1>Bombay High Court Upholds Exclusion of Integrated Units from Excise Duty Exemption on Yarn under Notification No. 84/95-CE.</h1> Notification No. 84/95-CE, dated 18.5.95, amended Notification No. 35/95-CE to exclude integrated units with facilities for producing single yarn from excise duty exemptions on yarn. This exemption was intended for small units performing job work or using power looms. The Bombay Mill Owners Association challenged this exclusion, but the Bombay High Court upheld it, stating it was not arbitrary. The court found the exemption was meant for independent small processors, not large composite mills, and that the administrative policy was valid. The ruling clarified that only processors without integrated facilities could benefit from the exemption.