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2012 (4) TMI 67 - CESTAT, NEW DELHIClassification of goods being natural sea water used for curbing deficiency of mineral in the body – Commissioner(Appeals) classified it under heading 2501 – Revenue contending heading 2106 covering food preparations – Held that:- Once we are satisfied that the goods have not undergone any preparation and nothing contradictory evidence is brought by revenue to discard the observation of first appellate authority. Classification under heading 2501 is upheld – Decided against the Revenue.
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