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1981 (3) TMI 84 - CGOVT - CustomsExtract: .......reparations of foodstuffs, beverages etc. 6. In view of the foregoing, the Government hold that the impugned cocoa butter is covered by the description of all sorts of food not elsewhere specified and is classifiable under Item 21(2) of ICT. The appellate order which is correct in law, is, therefore, upheld and the revision application is rejected.
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