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2000 (7) TMI 410 - CEGAT, MUMBAIExtract: ....... the appellant did not declare the principal raw material which it used. 8. emsp The conclusion that has to be drawn therefore is that there is total insufficient material to conclude either manufacture or clearance of beverage in question and duty was not payable, penalty not imposable. 9. emsp Appeal accordingly allowed. Impugned order set aside.
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