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1994 (11) TMI 237 - CEGAT, NEW DELHIExtract: ....... laboratory or other uses therefore the material will remain classifiable under this heading irrespective of packing and use. 17. In view of above position, we accept the appeal (with consequential relief, if any due) of M/s. C.M.C. (India) and dismiss the appeal of the department as their case automatically falls through in view of above decision.
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