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2004 (2) TMI 415 - CESTAT, MUMBAIExtract: .......ade in Bulk would be classified under Heading 38.08, thus appeals does not survive on both Retail and Bulk packs would remain classified under 3808.10 as far as fungicides are concerned. The utilities being fungicides is not questioned. There is no merit in the appeal Board orders being binding on the Revenue. 3. emsp Appeal consequently dismissed.
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