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2006 (12) TMI 5 - ADVANCE RULINGS, NEW DELHICentral Excise – Mouth freshener classifiable as pan masala under heading 2106.9020 of CETA, 1985 – Under Notification No. 56/2002-CE dt. 14.11.02 mouth freshener exempted from BCD, but does not grant exemption from NCCD and AED of excise and education cess – Interpretation
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