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1999 (12) TMI 57 - SC - CustomsExtract: .......ounsel for the assessee, clause 1A is applicable not to styrene butadiene generally but to two categories of styrene butadiene, namely, styrene butadiene rubber and oil extended styrene butadiene rubber. 5. For these reasons, we are of the opinion that the Tribunal is right in the view that it took. 6. The appeal is dismissed. No order as to costs.
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