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1998 (8) TMI 365 - CEGAT, NEW DELHIExtract: .......e in whatever form or preparation of glucose and dextrose. Therefore, the reasoning of the lower authority is not correct while classifying the product under Tariff Item 1E(1). Consequently, Tariff Item 68 is an appropriate item for the product. Hence, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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