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1999 (6) TMI 470 - ANDHRA PRADESH HIGH COURTExtract: .......nt year in question the commodity can be classified as the item falling under entry 114. Considering the above facts, the Tribunal allowed the appeal filed by the respondent herein, viz., Richwood Products Pvt. Ltd., Vijayawada. Under these circumstances we find no merit in this tax revision case and it is accordingly dismissed. Petition dismissed.
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