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1994 (12) TMI 208 - CEGAT, NEW DELHIExtract: .......t case in the light of the facts and circumstances of the case, we agree with the Collector (Appeals) that the products of the appellants are not put up as medicaments, but are sold as a raw material for manufacture of such medicaments. We agree with the findings of the Collector (Appeals), as extracted above. Consequently, the appeal is dismissed.
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