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2006 (4) TMI 279 - AT - Central Excise
The appellant challenged the classification of their products under the Central Excise Tariff Act, 1985. The classification was based on a test report from the Deputy Chief Chemist. The Commissioner (Appeals) upheld the classification. The appellant argued based on other facts but did not dispute the test report. The tribunal dismissed the appeal, stating that the classification was based on the unchallenged test report from the Deputy Chief Chemist.
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