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Imported extracts of plant manufactured out of herbs classified under Heading No. 1302 19 90

July 8, 2019[2019] 106 275 (Mumbai - CESTAT)

GST/Excise/ST/VAT: Where assessee had imported extract of plants and claimed that said product was bio fertilizer classifiable under Heading No. 3101 00 99, product in question was plant extract classifiable under Heading No. 1302 19 90

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