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1998 (6) TMI 163 - CEGAT, NEW DELHIExtract: ....... weight 70 or more of petroleum and petroleum oils as the basic constituents of the preparation, by virtue of the exclusion clause and 27.10 (HSN) and gets covered by heading 38.11 which is specific for such anti-knock preparations. 12. emsp If view of this position, the department rsquo s appeal is rejected, as already announced in the open Court.
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