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1978 (7) TMI 106 - GOVERNMENT OF INDIAExtract: .......cognises its use as such. The trade is also conversant with its use as such and not as a paint material. 9. In view of the reasons set out above, Government are of the view that putty for use in window frames is not classifiable under Tariff Item No. 14 of the Central Excise Tariff, as paint. In the circumstances the review proceedings are dropped.
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