2022 (10) TMI 578

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..... AL EXCISE, MEERUT [ 2003 (8) TMI 50 - SUPREME COURT] where it was held that Since the concurrent finding of act is that the liquid extracts used by the appellant in the manufacture of the medicines had therapeutic value, then they can, according to the CBEC circular be classifiable only under Tariff Entry 30.30 and not 13.03. HELD THAT:- The appeal is dismissed as covered by the above de .....

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