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1997 (9) TMI 343 - CEGAT, CALCUTTAExtract: .......r, i.e. normal air which is compressed by the assessee and given the name lsquo zero air rsquo . We hold the classification of lsquo zero air rsquo under Tariff Heading 28.51 and set aside the order of the lower authority to that extent. In other words, appeal of the assessee is allowed. 6. emsp Both the appeals are disposed of in the above manner.
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