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2004 (2) TMI 421 - CESTAT, MUMBAIExtract: .......ates all kinds of applicants to a plant to be Plant Growth Regulators, which ldquo accelerate or regulate rdquo the growth. The appeal attempting to read the word lsquo and rsquo instead of lsquo OR rsquo between the words Regulate Growth cannot be upheld. No merits are found in appeal. The order is confirmed. 3. emsp Appeal consequently dismissed.
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