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1998 (9) TMI 185 - CEGAT, NEW DELHIExtract: .......eaning preparations irrespective of the strengh of the chemicals (heavy or light), thereby negativing the appellants contention that the above sub-heading covers only light cleaners for domestic purposes, and not their product which is a heavy alkaline cleaner for industrial purposes. Accordingly, we uphold the impugned order and reject the appeal.
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