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