'Low aromatic Naphtha' classifiable as 'Naphtha' under Heading No. 2710 14 of excise law

GST/Excise & Customs: Where assessee was engaged in manufacture of 'Low Aromatic Naphtha', said product was classifiable under Heading No. 2710 14 as 'Naphtha' and not under Heading No. 2710 13 as 'Other Special Boiling Point Spirit'

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