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2006 (10) TMI 267

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..... per : Jyoti Balasundaram, Vice President]. The issue in dispute in this appeal relates to classification of Geraniol manufactured by the respondents herein - whether under Central Excise Tariff Sub-heading 2905.90 as an Acyclic alcohol, as claimed by the assessee and upheld by the Commissioner (Appeals), or as mixture of Odoriferous substances, under Chapter Heading 33.02 as proposed by th .....

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