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2004 (1) TMI 538 - CESTAT, KOLKATAExtract: .......stances rendering it suitable for use as paints or varnishes is classifiable under Heading 27.15 of Central Excise Tariff Act, 1985 and not under Heading 3210.90. Inasmuch as the issue is squarely covered by the above referred decisions of the Tribunal we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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