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1984 (4) TMI 289 - CEGAT NEW DELHIExtract: .......t. 9. Can we say that SLS has no heading into which it fits ? Cannot, Item 15AA fits it well and perfectly, because this heading is designed for just such surface active preparations. All the arguments advanced on behalf of M/s. Anand Synthochem Pvt. Limited will avail it nothing in view of this fundamental fact. 10. We reject the appeal.
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