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2011 (7) TMI 1088 - SC ORDERDuty demand - classification of the items namely cheetos wheels and lehar kurkure - items classifiable under Heading 2108 of the CETA as namkeen and claimed exemption under Notification 5/99 from payment of duty. But the Revenue did not accept that classification and issued show cause notice to the appellants alleging that these items were classifiable under sub-heading 1904.10 of the CETA attracting duty @ 16% ad valorem.
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