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2001 (3) TMI 157 - CEGAT, COURT NO. IV, NEW DELHI
Extract:
.......the subject goods with which we are concerned in this case, namely, (1) Nestle Kalakand Mix, (2) Nestle Rabri Mix and (3) Nestle Kesar Kulfi Mix are products classifiable under Heading 04.04 The duty demanded, as they are not classifiable under Chapter Heading 21.08, cannot stand. Appeal is allowed as stated above with consequential reliefs if any.