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1983 (2) TMI 313 - AT - Central ExciseExtract: .......te packs, are used together to make zinc rich epoxy primer. There is good reason for saying that the two should, for assessment, form one common substance meant to be used as one and actually used so (a primer/paint). 5. We accordingly allow the appeal and direct that the two-pack paint be assessed under Item No. 14-I(5)-Central Excise Tariff.
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