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2004 (4) TMI 355 - CESTAT, BANGALOREExtract: ....... ldquo used primarily as vitamins........... rdquo (emphasis added). The highlighted words in the Tariff Heading brings home this point. The item should be primarily used as vitamins to fall under 2936. That is not the case here. 7. emsp In the view we have taken above, the appeal succeeds and is allowed with consequential relief to the appellants.
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