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2008 (1) TMI 217 - AT - Central ExciseBenefit of concessional rate of duty u/not.12/94 as amended by Not.14/95 in respect of their products viz. "Softcat-110" & "Softcat-175" falling u/ch 34.03 - Notification does not distinguish between "lubricating preparations" of sub-heading 3403.00 and "preparations of a kind used for the oil or grease treatment of textile materials etc." covered by sub-heading 3403.90 - benefit of the Notification is applicable to all preparations covered by CH 34.03 as rightly held by the lower authorities
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