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1993 (3) TMI 227 - CEGAT, NEW DELHIExtract: ........ Collector of Customs, Madras, supra, it has been ruled that Add Oil falls under Item 12 of the Central Excise Tariff. In view of this, we agree with the learned SDK, Smt. Ananya Ray, that the benefit under the said Notification 115/75-C.E. cannot be extended to Acid Oil. 6. In the result, the impugned Orders are upheld and the appeal is rejected.
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