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1984 (3) TMI 394 - CEGAT NEW DELHIExtract: .......ced. Such an oil has a tariff heading that it fits into. 17. Item 68 is not a description. It defines nothing. We cannot say that the soap stone has become goods “not elsewhere specified”, by reason of the grinding. It is not a product that has qualified for Item 68. 18. However, in view of the majority view, the appeal fails.
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