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1981 (1) TMI 70 - CGOVT - Central Excise
The Government of India classified the product 'ESSO Rubberised Undercoat' as bituminous black under Tariff Item 14-II (ii) instead of varnish under 14-II (i) as per the Central Excise Tariff. The presence of rubber did not preclude its classification as bituminous black. The revision application by the petitioners was accepted.
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