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1999 (6) TMI 83 - CEGAT, NEW DELHIExtract: .......te of the submissions made on behalf of the appellants as also the WRB decision in the appellant rsquo s own case, cited by the ld. Counsel for the appellants, we hold that soft drink concentrate rsquo manufactured by the appelants, are correctly classifiable under Heading 2107.99. Accordingly, we allow this appeal and set aside the impugned order.
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