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1996 (11) TMI 169 - CEGAT, MADRASExtract: ....... while it has various uses, the sale of the same is only in liquid form, as the Shipping Regulations dealt with only the transport of the same in liquid form. Therefore, even the dictionary meaning does not support the fact that it is marketable. In view of the above reasons, we hold that there are no merits in the appeal and the same is dismissed.
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