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2002 (12) TMI 121 - AT - Central ExciseExtract: .......cope of Chapter Notes before applying the common parlance test. The case law cited has also been properly examined by them. We do not see any valid ground to interfere with the decision of the lower authorities. Accordingly, the classification of Meetha Gutka and Silver Mint under sub-heading 2107.91 is upheld and the assessee s appeal is rejected.
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