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1987 (9) TMI 155 - CEGAT, NEW DELHIExtract: .......al is fairly covered by that decision. 4. Following the decision of the Hon rsquo ble Delhi High Court, we accept the present appeal and held that Aqueous Solution of Phenol Formaldehyde at the material time was not classifiable under Tariff Item 15A(1) of the Central Excise Tariff. The appeal is allowed with consequential relief to the appellants.
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