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1988 (7) TMI 176 - AT - Central ExciseExtract: .......nd having regard to the fact that Heading No. 21.07 is a residual heading, we are of the opinion that the subject squashes and cordials which are preparations of fruit juices are correctly classifiable under Heading No. 20.01, sub-heading No. 2001.10. 20. In the result, the appeal succeeds. The impugned order is set aside and the appeal is allowed.
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