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2004 (2) TMI 130 - CESTAT, CHENNAIExtract: .......gree with the learned Counsel that for use of sikkakai powder, the items are necessary and the powder cannot be taken with bare fingers. The ratio of both the judgments noted supra apply to the facts of the case and therefore respectfully applying the same ratio, I set aside the impugned order and allow the appeal with consequential relief, if any.
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