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2002 (4) TMI 60

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....unal, following its judgment in the case of Ambica Chemical Products (60 E.L.T. 656), held in favour of the assessee. 2. Our attention is drawn by learned counsel for the Revenue to the findings of the Collector, Central Excise that power was used by the assessee in making nurva and masala paste in the course of the manufacture of agarbathis and that, therefore, they were classifiable under Tar....