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1991 (3) TMI 231 - CEGAT, NEW DELHIExtract: .......Court and the earlier decision of this Tribunal in Punjab Bone Meals rsquo case, we hold that the appellants soya bean meal and de-oiled rice-bran were covered by the term ldquo Animal Feed rdquo and were liable to export duty under Item 21 of the Second Schedule to the Customs Tariff Act, 1975. We uphold the impugned order and dismiss the appeals.
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