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2004 (12) TMI 203 - AT - Central ExciseExtract: ....... under CH 2108.99 as Edible preparations not elsewhere specified or included . Hence, the classification adopted by the Commissioner in the present case to hold the Primosa and Simrose oil, which are encapsulated to fall under CSH 2108.99 is required to be set aside by allowing the appeals. The appeals are allowed with consequential relief, if any.
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