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1999 (8) TMI 74 - SC - Central ExciseExtract: .......e terminology of Heading 21.07, that the said sharbat was not elsewhere specified or intended . That, in our view, was not done. In fact as we see it, it falls within the terms of Heading 2201.90. 9. In the result, the appeal is allowed. The order of the Tribunal under appeal is set aside. All consequential relief must follow. No order as to costs.
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