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The matter is remitted to the Appellate Authority to decide the petitioner's appeal afresh, as expeditiously as possible.

Classification of goods -------The court observed that by a detailed order of the date, Writ-Tax of M/s. Khandelwal Extractions Ltd. Vs. State of U.P. & 6 Ors. has been disposed of. Held that:- The Hon’ble High Court for the same reasoning, disposed of the present petition.
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