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2003 (6) TMI 301 - AT - Central ExciseExtract: .......nd has a final boiling point not exceeding 300 deg C. rdquo 6. emsp As LARO satisfies the specifications enumerated in the Heading 2710.29, following the ratio of the decision of the Larger Bench of the Tribunal in Reliance Industries case, we do not find any reason to interfere with the findings of the Commissioner (Appeals) and reject the appeal.
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