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1999 (5) TMI 180 - AT - CustomsExtract: .......g 27.10. Specific mention is made of anti-rust preparations. The same exclusion would apply to anti-corrosive agents also. 4. emsp On examination of the structure of the Tariff, the HSN sub-note and the product literature, we find that the classification adopted by the lower authority is correct. We uphold the impugned order and dismiss the appeal.
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