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of Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product literature from the manufacturer indicated that 'Betaine Hydrochloride' is an animal feed additive, produced according to International Quality Standard FAMI QS, and not suitable for human or medicinal use. - The Tribunal dismissed the Revenue's appeals and allowed the appeals filed by the appellant, confirming the classification of 'Betaine Hydrochloride' under CETH 230990.
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