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2011 (3) TMI 64 - AT - Central ExciseClassification - As per Rule 3(a) of the General Rules for the Interpretation of Central Excise Tariff the heading which provides the most specific description shall be preferred to headings providing a more general description - Held that : if the product is classifiable under 21.06 product would be exempted under sr.no. 30A of the notification no. 3/2006 dated 1.3.2006 as amended by notification 3/2007 CE dated 1.3.2007 is not required to be adjudicated upon as the product is held to be classifiable under heading 2008 1900 for the purpose of central excise tariff - Appeal is allowed with consequential relief in a favour of assessee.
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