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2005 (3) TMI 546 - AT - CustomsExtract: .......ntradictory qualities. The composition of the product also does not support classification as Plasticiser because 65-70 of the material is Pulp, which is not a Plasticiser. Thus, all relevant factors go against re-classification under Heading 3812.20 as lsquo Plasticiser rdquo . The impugned order is, therefore, set aside and the appeal is allowed.
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