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2004 (11) TMI 171 - AT - Central ExciseExtract: .......dgment. But, we are of the considered opinion that this ratio is not applicable as it did not deal with the terms of Note 2(ii) of the Chapter 30 which deals with the classification of Patent or Proprietary medicaments. In this appeal, the order passed by the Commissioner is just and proper. There is no merit in the appeal and the same is rejected.
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