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2011 (4) TMI 850

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....he Appellant Shri M.Kannan, Advocate For the Respondent/s Per Jyoti Balasundaram  The issue for determination in the present appeal is the classification of the product "Preventol NP" - whether a fungicide under Chapter Heading 38.08.10 as claimed by the assessees and upheld by both the authorities below, or under Chapter Heading 38.08.90 as preservative, as claimed by the Revenue. 2. We....