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1991 (10) TMI 145 - AT - Central ExciseExtract: .......ods under Heading 40.05. The products are more appropriately classifiable on the basis of their composition under Heading 35.06. 7. In the result we set aside the order of the lower authorities and direct that all 7 products manufactured by the appellants shall be classified under Heading 35.06, with consequential relief, if.any, to the appellants.
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