1996 (7) TMI 142

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....der Section 8 of the Central Excise Rules, 1944, exemption from excise duty was granted in favour of certain small scale industries manufacturing aerated waters upto an aggregate pecuniary limit prescribed therein. This Notification was subsequently replaced by another Notification dated 22-4-1982. One of the clauses of the said Notification provided that where aerated waters are sold under a trad....