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2012 (9) TMI 341 - AT - Central ExciseClassification - manufacture of Potato wafers – Held that:- Rings made out flour of rice, wheat and potato; the dry pellets are obtained by the respondent from M/s. TTK Pharma Ltd - dry pellets are fried and after adding salt and flavours, the same are packed in unit containers for sale - Since the goods, in question, are snacks (Namkeens), the same are covered by serial No. 3 of the table of Notification No. 4/97-C.E., dated 1-3-1997 and hence the benefit of duty exemption has been rightly extended - Revenue’s appeal is dismissed.
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