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1993 (6) TMI 157 - CEGAT, NEW DELHIExtract: .......) the product had a presence of lsquo Rubber Compound - 12 (b) Rubber Chemical 3 (c) solvent 85 yet the classification under Heading 35.06 of Central Excise Tariff has been confirmed applying the ratio of Elgi Polytex rsquo s case. In the result, we uphold the appellant rsquo s contention and allow their appeals by setting aside the impugned order.
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