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2004 (9) TMI 264 - CESTAT, NEW DELHIExtract: .......f this finding the Tribunal has classified the product Badam Feast under Heading 21.08. The Revenue has also not brought on record any material to show that Badam Feast, subject matter in the case of MTR Foods, is similar to the products involved in the present matter. Accordingly we find no merit in the appeals filed by Revenue which are rejected.
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