2002 (12) TMI 244

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..... Mehta, Advocate, for the Respondent. [Order per : S.D. Jha, Vice President]. - The question for decision in this appeal is eligibility of exemption under Notification No. 104/82, dated 28-2-1982 to the respondents 'product' GLYOXAL' 40%. 2. The Collector of Central Excise (Appeals) following the Government of India decision held the product eligible for exemption if found, to have ....