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The appeal involved the classification of "CRC Anti-corrosive Agent" under Heading 2710 or 3811. The Collector of Customs upheld classification under Heading 3811 based on the product being anti-corrosive. The Tribunal agreed with this classification, noting that the goods are anti-corrosive agents falling under Heading 3811. The appeal was dismissed, upholding the impugned order.
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