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2001 (11) TMI 819 - CEGAT, MUMBAIExtract: .......02 the Gujarat High Court has held that the cinders of the kind, that we are concerned with, does not arise as a result of manufacture and that ldquo other ash rdquo classifiable under Heading 26.21. There being no contrary judgment of any other High Court, we, following the ratio of this judgment, allow the appeal and set aside the impugned order.
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