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2008 (7) TMI 166 - AT - CustomsAppellants imported what was declared as ‘Sulphonated Fish Oil’ and classified under Heading 34.02 - samples which were sent to the departmental laboratory were drawn by Customs officers in the presence of the assessee - classification of the item in question shall stand governed by the Chemical Examiner’s report and the Chief Chemist’s opinion - held that item to be a preparation classifiable u/h 34.03, not as Sulphonated Fish Oil u/h 34.02 – assessee’s appeals are dismissed
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