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2002 (4) TMI 152 - CEGAT, NEW DELHI
Extract:
.......Cosmetics Act without altering any information originally contained in the packet. The Board clarified that Note 5 to Chapter 30 may not be attracted in such a situation. Note 5 to Chapter 30 is para meteria to Note 6 to Chapter 34. Accordingly, we do not find any infirmity in the impugned Order and therefore reject the appeal filed by the Revenue.