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2002 (2) TMI 604 - CEGAT, MUMBAIExtract: .......iseptic. 13. emsp We therefore conclude that sufficient basis had not been made out for classification of these products as skin care under Heading 33.04 of the tariff. The duty consequently payable under this heading is not applicable. 14. emsp Accordingly we allow the appeal and set aside the impugned order. Consequential relief according to law.
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