2010 (12) TMI 149

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....s Per Jyoti Balasundaram The benefit of exemption in terms of Notification No.10/97-CE dt. 1.3.97 to diesel engines cleared by the assessees to educational organization against exemption certificates obtained from the competent authorities in the recipient organization has been denied to the assessees on the ground that the goods in question are not covered under the notification as they are....