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2000 (6) TMI 250 - AT - Central Excise
The judgment by Appellate Tribunal CEGAT, New Delhi, ruled that Magnesium Oxide should be classified under Tariff heading 2505, not Chapter heading 2825 as contended by the Revenue. The decision was made based on the Central Excise Tariff Act, noting that Magnesium Oxide does not fall under Chapter 28. The appeal was dismissed.
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