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2000 (3) TMI 865

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....t. None, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the eligibility of the benefit of exemption Notification No. 175/86-C.E., dated 1-3-86 when the Free Abrasive Machines manufactured by the respondents, M/s. Speedfam (India) Pvt. Ltd. were affixed with the brand name, which belonged to the foreign manufacturer. ....