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2005 (8) TMI 491 - CESTAT, MUMBAIExtract: .......are of the view that first criteria laid down in the explanation to the Notification is not satisfied, leading us to conclude that the goods in question are other than Ice-cream, in which case, Serial No. 5 of the Notification would be applicable. In view of the foregoing, we do not find any merit in the Revenue rsquo s appeals and reject the same.
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