Exemption to cement

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.... 1-3-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cement falling under sub-heading No. 2502.20 of the ....

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....same factory in which such cement is manufactured : Provided further that such cement is manufactured in a factory where production in respect of such cement in any financial year is not less than ....