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2000 (6) TMI 99 - CEGAT, CHENNAIExtract: ....... is a soap only for classification under Chapter Heading 34 and it is not bath preparation for classification under Heading 33.07 of the Central Excise Tariff Act as contended by the Revenue. 17.In that view of the matter, the appellant succeeds both on merits as well as on time bar and the appeals are allowed with consequential relief, as per law.
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