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1999 (4) TMI 100 - CEGAT, COURT NO. III, NEW DELHIExtract: .......However, it was ultimately held that the products of this kind were preparations in the nature of a kind used in animal feeding classifiable under Heading 23.09 for Customs purposes and 23.02 for Central Excise purposes. 7. No other issue is involved. 8. Hence, he has nothing further to add. 9. In view of the above position, the appeal is rejected.
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