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1990 (7) TMI 209 - CEGAT, NEW DELHIExtract: .......at Cildag and Gredag ML-12 are lubricating oils. Therefore the imports are correctly classifiable under Heading 2710.60 of the CET and chargeable to countervailing duty at the rate of Rs. 3675/- per metric tonne and exempt from payment of auxiliary duty under Notification 112/87. 6. In the result we uphold the impugned order and dismiss the appeal.
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