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1990 (3) TMI 194 - CEGAT, NEW DELHIExtract: .......of the decision in the case of M/s. HPMC we hold that clearance in barrels does not amount to sale of the contents as put in a unit container. Accordingly, the goods in question are not classifiable under sub-heading 2001.10 but they are classifiable under sub-heading 2001.90. 10. In the result we set aside the impugned order and appeal is allowed.
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