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1987 (4) TMI 318 - CEGAT, NEW DELHIExtract: .......e whether at all the subject goods can be properly described as ldquo chemical products or preparations or residual products of the chemical or allied industries rdquo , the question of considering the said heading would not arise since we have found that the goods fall under Heading 68.01/16(1). 12. In the result, the appeal fails and is rejected.
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