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2004 (3) TMI 212 - CESTAT, MUMBAIExtract: .......ld that, the product merits classification as disinfectant as claimed by the appellants and the appeal succeeds on this ground alone. Hence we do not deem it necessary to examine the other points raised by the appellants on the basis of which also the impugned order is challenged. 6. Accordingly we allow the appeal and set aside the impugned order.
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