Higher Authority Expunges Lower Authority's Remarks on Kalva Raksha Sutra Classification for Fairness.

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....Classification of goods - Kalva raksha sutra - the ruling do not delve on what makes a kalava and how the product is not a ‘kalava’. In as much as the issue raised before the lower authority do not involve the above and factually the lower authority has not dealt with the above, we find justice best served by expunging of the above remarks of the lower authority in the ruling.....