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2012 (8) TMI 628 - CESTAT, KOLKATARejecting the claim of classification - manufacture of lubricating oil - Held that:- As adjudicating authority had decided the issue only on the ground that the proper procedure was not followed at the time of drawal of samples of the goods for testing and has ignored the certificate produced from the National Test House, an Affidavit filed by Mr. Sharma - case is remanded to the lower adjudicating authority to decide the issue afresh
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