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2002 (1) TMI 93 - CEGAT, COURT NO. III, NEW DELHIExtract: .......pter 33, the product has to be classified as tooth powder classifiable under sub-heading 3306 of the Tariff. The reference is answered accordingly. Contrary view taken in appellants own case, in Appeal No. E/2237/99-Mum. and Appeal Nos. E/R/95-96/2000/ is not correct in law. 19. The appeals are sent back to the appropriate Bench for further orders.
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