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1999 (7) TMI 342 - CEGAT, NEW DELHIExtract: .......Chapter 49 or Section 11. In my opinion, it is therefore, advisable to leave it to the adjudicating authority to verify the process involved and then determine the classification if the item is found to be excisable. I therefore, consider that the matter as a whole may be remanded for consideration in the light of the above observation and the law.
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