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1991 (7) TMI 177 - CEGAT, NEW DELHIExtract: ........ Another important condition occurring in S.No. 14 in relation to milk foods is that it would be capable of being used as beverage by simply mixing with, or boiling in milk or water. Accordingly, we are of the view that lsquo Complan rsquo falls under S. No. 14 of the Schedule to Notification No. 17/70 dated 1-3-1970. Hence the appeal is rejected.
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