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2018 (1) TMI 198 - AT - Central ExciseSSI Exemption - classification of goods - pre-mixes of coffee and tea and dairy whitener - Held that: - Since the classification of the products manufactured by the appellant has already been decided by the highest court of the country, the said classification of the products would apply in this case - If the said product is classified under [sub-heading] 2101.10, the benefit of Notification No. 8/2003 is automatically not available to the appellants. As this Heading 2101.10/20 is excluded from the benefit of N/N. 8/2003-C.E. as amended from time to time - appeal dismissed.
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