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2007 (5) TMI 130

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....No. SSS/SRT/1402/99 dated 19-8-99. 2. Heard both sides. 3. The respondent company purchase input Gamma Acid (of 90% Purity), falling under Chapter Heading 2922.00 and subjected the same to the processes known as standardizing and blending, and enhanced the purity to the level of 93 to 97%. This purification was undertaken to meet the specific requirement of overseas buyers. They claimed the ....

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