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1983 (9) TMI 281 - CEGAT NEW DELHIExtract: .......cone oils (which would include emulsions) used as mould release agents (which is stated to be the use to which the imported product is put) fall under Heading No. 39.01 of the CCCN. The corresponding heading in the Indian Tariff is 39.01/06. 6. Having regard to the above discussions, we see no merit in the appeal which is, therefore, rejected.
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