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2000 (3) TMI 138 - AT - Central ExciseExtract: ....... the same class. No doubt, in an earlier tariff they both fell in the same class, as did for example dyes and dye intermediates. However subsequently the boundaries of the class (represented by the tariff heading) have amended and the drug and drug intermediate are now in different classes. Hence we find no reason to interfere. 4. Appeal dismissed.
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