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1998 (10) TMI 518 - ANDHRA PRADESH HIGH COURTExtract: .......rther the use of the commodity as doors and partition is not relevant in determining the classification of an item in the Schedule. We therefore are of the view that the cement bonded particle board does not fall under entry 114 of the First Schedule. The tax revision cases are accordingly allowed. The Tribunal order is set aside. Petition allowed.
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