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    <title>1985 (3) TMI 275 - CEGAT NEW DELHI</title>
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    <description>The judgment upholds the classification of the Levaform S.I. Silicone Emulsion under Heading No. 39.01/06 of the Customs Tariff Schedule. The decision is based on the product&#039;s nature as a mould release agent, with Member H.R. Syiem emphasizing that it does not fall under Chapter 39 but should be classified under 34.01/07(2) due to its lubricating/release properties. The appeal was rejected due to the non-representation of the appellants during the hearing.</description>
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    <pubDate>Thu, 28 Mar 1985 00:00:00 +0530</pubDate>
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      <title>1985 (3) TMI 275 - CEGAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=167401</link>
      <description>The judgment upholds the classification of the Levaform S.I. Silicone Emulsion under Heading No. 39.01/06 of the Customs Tariff Schedule. The decision is based on the product&#039;s nature as a mould release agent, with Member H.R. Syiem emphasizing that it does not fall under Chapter 39 but should be classified under 34.01/07(2) due to its lubricating/release properties. The appeal was rejected due to the non-representation of the appellants during the hearing.</description>
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      <pubDate>Thu, 28 Mar 1985 00:00:00 +0530</pubDate>
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