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2011 (7) TMI 1073 - ALLAHABAD HIGH COURTWhether PP caps manufactured by the applicant is known as crown cork and the Commissioner in its circular has held that crown cork falls under the cork has no substance? Held that:- No error in the order of the Tribunal in arriving to the conclusion that the PP caps, which are made of aluminium, and iron, are not covered under the entry "cork" referred hereinabove. It has not been classified elsewhere, therefore, it is liable to tax as unclassified item. Appeal dismissed.
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