2025 (6) TMI 2120

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....NICAL) For the Appellant : Ms. Padmavati Patil, Advocate Mr. Vijay Roshan, Advocate For the Respondent : Dr. S. Subramanian, Special Counsel and Shri M. Selvakumar, Authorized Representative Per: Shri P. Dinesha The only issue involved in this appeal is, "whether the appellant was correct in classifying the disputed Petroleum Jelly - Aloe Vera and Petroleum Jelly - Baby under CETH 3304....