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1983 (10) TMI 264 - CEGAT NEW DELHIExtract: .......d will make no difference to the proposition we have set out above, namely, that these are not by themselves animal feed, and cannot be given the assessment claimed by the Aries Agro-Vet Industries. 12. We are, therefore, of the opinion that the appeal should be dismissed as the order of the lower authorities are correct. We order accordingly.
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