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2001 (7) TMI 223 - AT - Central ExciseExtract: .......with the Commissioner having ignored small percentages of substance found on tests, as per Note 5(b), to hold the product as latex, and classifying coatolex under 40.01. (c) We therefore, do not find any material, in grounds to find a flaw in Commissioner s Orders and to uphold the Revenue s appeal. In view of our findings, the appeal is dismissed.
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