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2003 (7) TMI 416 - CESTAT, NEW DELHIExtract: .......ies has classified the Basil lsquo N rsquo Neem under Heading 30.03 as it was used on scalp and hair to control dandruff and hair fall following the decision of the Supreme Court in the case of BPL Pharmaceutical Ltd. v. CCE - 1995 (77) E.L.T. 485 (S.C.). In view of this we do not find any merit in the appeal filed by the Revenue which is rejected.
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