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1984 (1) TMI 306 - CEGAT NEW DELHIExtract: .......s such, an unsatisfactory procedure every way. We cannot go by extraneous details in respect of articles/products that are known and defined in the taxation tariff. Marketing cannot change a technically defined product. The definition may be exact or it may be loose, but as long as the definition in the law enables identification, we must go by it.
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