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2001 (10) TMI 146 - AT - Central ExciseExtract: ....... also nothing brought on record to show that any additive (other than BHA) has been added or has undergone process which made it a preparation for use on hair, the impugned product cannot be classified under Heading 3305.90 of CETA. Accordingly we set aside the impugned Order without going into the question of time limit and allow both the appeals.
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