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2008 (3) TMI 110 - CESTAT, CHENNAIDM water (demineralised water) - classified by the lower authority under SH 2851.19 against assessee’s claim under heading 2851.11 – issue arising in the present case is no different from the one which dealt with and held in favour of the assessee in the earlier case – impugned good classifiable under sub heading 2851.11, attracting nil rate of duty – demand not imposable by classifying it under the residual sub heading 2851.19, so order of lower authority is liable to be set aside
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