Central Excise Tariff Act aligns with HSN; Chlorinated Paraffins classified under Chapter 38 if undisputed.

The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant is manufacturing Chlorinated Paraffins/ Chloroparaffins in liquid form, then the classification of the said product, prima-facie, would be covered under Chapter 38 - AT .....

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