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1992 (10) TMI 169

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....rder per : R. Jayaraman, Member (T)]. -  This is an appeal directed against the order-in-appeal bearing No. R-276/AUR/90 dated 29-11-1990. 2. The appellants are manufacturers of welding electrodes. They are eligible for exemption in respect of flux materials prepared by them at the intermediate stage for utilisation in the manufacture of welding electrodes. There is no dispute on this. ....