1997 (7) TMI 152

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....s whether the appellants are entitled to claim the benefit of exemption from duty under Notification No. 119/75-C.E. dated April 30, 1975 issued by the Government of India in exercise of the power conferred on it under Rule 8(1) of the Central Excise Rules, 1944. The appellants were getting from their customers, M/s Ciba Geigy, materials like bristles and plastic handles which were made into tooth....