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1985 (4) TMI 302 - AT - Central ExciseExtract: .......at “inasmuch as they manufacture Fertilizers (Zinc Sulphate............). It is clear that even this notice proceeds on the basis that the subject product was a fertilizer. It did not say that the goods fell under item 68. 23. In the result, the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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