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1991 (2) TMI 274 - CEGAT, NEW DELHIExtract: .......nnot be kept stored for a long time. Therefore, going by the ratio of the decision cited supra 1983 (13) E.L.T. 998, the end use is relevant for classification and an adhesive would be classifiable under Tariff item 68. The appeal filed by the Revenue has no merits and is dismissed. The cross objection filed by the respondents are also disposed of.
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