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2006 (9) TMI 202 - AUTHORITY FOR ADVANCE RULINGSWhether the "Auto Janitor" and "Auto Sanitizer" merit classification : (i) Under Chapter 34 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty; or (ii)Under Chapter 38 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty?
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