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1991 (9) TMI 165 - CEGAT, NEW DELHIExtract: .......8. Thus, having considered all the grounds in the appeal and arguments of the learned counsel Shri R.K. Jain, we come to the conclusion that sub-heading 2107.91 is the most appropriate classification for Everest Milk Masala. There is no need, therefore, to remand the matter as requested by Shri Jain at the hearing. The appeal fails and is rejected.
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