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2007 (10) TMI 92 - CESTAT, AHMEDABADIn light of HSN explanatory note & the admitted fact, Palm Fatty Acid Distillate (PFAD) has to be held as ‘industrial fatty acid’ – Dept’s plea to classify impugned goods u/ch 38 on basis of % & deny exemption is baseless because percentage yield is not mentioned in Exemption Not. 21/02
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