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1984 (4) TMI 186 - CEGAT, NEW DELHIExtract: .......s already pointed out, in the absence of specific proof that these goods are predominantly used as lsquo rubber anti-oxidant rsquo , mere reliance on technical data will not suffice. Following the ruling in 1983 E.L.T. 2483 we hold that the goods cannot be classified under Item 65. They are classifiable only under 68. Appeals are therefore allowed.
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