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    <title>1999 (11) TMI 191 - CEGAT, NEW DELHI</title>
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    <description>Latex mix manufactured in a coir-industry factory was treated as eligible for exemption under Notification No. 115/75 because the product fell within the Schedule to the notification, and registration with the Rubber Board did not disqualify it. The prior decision was applied on the same facts, making it unnecessary to examine the remaining objections, including marketability. On that basis, the exemption covered the product and the demand and penalty could not be sustained.</description>
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      <description>Latex mix manufactured in a coir-industry factory was treated as eligible for exemption under Notification No. 115/75 because the product fell within the Schedule to the notification, and registration with the Rubber Board did not disqualify it. The prior decision was applied on the same facts, making it unnecessary to examine the remaining objections, including marketability. On that basis, the exemption covered the product and the demand and penalty could not be sustained.</description>
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