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2008 (9) TMI 129 - CESTAT CHENNAIClassification of “extract for bath and toilet preparation” - classification dispute is between Heading 30.03 (claimed by the assessee) and Heading 33.07 (claimed by the Revenue) - lower authority classified the item under Heading 30.03 as “Ayurvedic Medicament” and, accordingly, granted the assessee the benefit of ‘Nil’ rate of duty under Notification No. 75/94-C.E. – impugned order is sustained – SC decision in the case of Dabur India Ltd . is applicable - of the Revenue’s appeal dismissed
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