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1983 (8) TMI 261 - CEGAT NEW DELHIExtract: .......ch is of common day to day use. We, therefore, hold that Milkafe’, not being a ready-to-serve beverage, was not covered by the exclusion list of Notification No. 17/70-C.E. and was, therefore, exempt from payment of duty under Tariff Item 1B. 5. Accordingly, we discharge the show cause notice for review issued by the Government of India.
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