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1998 (1) TMI 129 - AT - Central ExciseExtract: .......anufacture, he would be able to make up his mind whether the goods were fresh enough to be consumed by him. Such details are not incidental, but of primary purpose. In this situation, the Section Note would prevail and the classification has to be under Chapter 49. We, therefore, see no merit in the department rsquo s appeal and dismissed the same.
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