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2002 (12) TMI 107 - CEGAT, COURT NO. III, NEW DELHIExtract: ....... SDR that the reliance cannot be placed for the purpose of determining the classification on the basis of uses of pine oil given in Encyclopaedia Britannica and Wealth of Nations as these are in general terms and not in the way or manner in which Central Excise Tariff has been enacted. We, therefore, reject both the appeals filed by the Appellants.
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