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1987 (12) TMI 285 - AT - CustomsExtract: .......l and insoluble sulphur - essential character of vulcanization in rubber is given by insoluble sulphur, oil merely acts, even according to the Chemical Examiner, in dispersal of the sulphur-and on this reasoning also. Heading 25.01/32.10 would be more appropriate classification for insoluble sulphur or Mu-Sulphur. We therefore, dismiss the appeals.
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