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2004 (10) TMI 178 - AT - Central ExciseExtract: .......equires that the product should be hydrocarbon oil having flash point below 25 degree C and suitable for use as fuel. If the requirements, mentioned in the heading are not fulfilled, the product cannot be classified under this heading merely on the basis of pre-dominence of the inputs. Accordingly, there is no merit in the appeal which is rejected.
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