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1991 (3) TMI 262 - CEGAT, NEW DELHIExtract: .......s Tariff, 1986. Item 18 of Chapter 99 refers to 5 - Fluorouracil capsules and injections which are in ready to use condition and not to raw materials and bulk drugs. Applying the ratio of the ruling given in the case of Khandelwal Laboratories, the findings of the lower authorities have to be upheld and appeals to be dismissed. Ordered accordingly.
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