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1988 (10) TMI 151 - CEGAT, NEW DELHIExtract: .......o. conclude, we hold that the product in question is clearly a massage oil, intended for care of the skin, but possibly having some marginal medicinal properties. We, therefore, hold that the lower authorities committed no error in coming to the conclusion about the classification of the product. We uphold the impugned order and dismiss the appeal.
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