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1998 (11) TMI 262 - CEGAT, NEW DELHIExtract: .......ave preparation nor and after-shave preparation. It is used as a shaving cream for normal shaving and, therefore, is a shaving cream, classifiable under EXIM Code 330710.01. We hold accordingly. 14 emsp In this view of the matter, we set aside the impugned order and allow the Appeal with consequential relief to the Appellant in accordance with law.
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