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1986 (12) TMI 167 - CEGAT, NEW DELHIExtract: .......sent matter there is no dispute as to its falling under Tariff Item 68. The certificate of analysis issued by Witco International at page 23 of the paper book does not have any mention that the imported good are of pharmaceutical standard. In the result we uphold the findings of the lower authorities. The appeal filed by the appellant is dismissed.
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