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2000 (12) TMI 127 - AT - Central ExciseExtract: .......d after washing is not crushed, ground, powdered, sifted screened or concentrated. We hold that the product is a Residual product of chemical industry. 9.Having regard to the above discussion we hold that the product is classifiable under chapter Heading 38.23 (now 38.24) of CETA 1985. The appeal of Revenue is therefore, allowed in the above terms.
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