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2003 (7) TMI 626 - AT - Central ExciseExtract: .......msp We, thus, following the decision in Oil India case, hold that the impugned product is not classifiable under Heading 27.10 and as such the demand of duty confirmed on this count is not sustainable. Without going into other issues raised by the learned Advocate for the appellants, we allow both the appeals on the aspect of classification itself.
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