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2000 (3) TMI 110 - CEGAT, CALCUTTAExtract: .......lts cannot be taken lightly. We also find that it is not only the National Test House results which has been made the basis for classifying the product under chapter 84, but the Rubber Board has also showed the product to be of hardened rubber. In these circumstances we do not find any merits in the Revenue s appeal and accordingly reject the same.
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