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1987 (10) TMI 196 - AT - Central ExciseExtract: .......alcoholic beverage bases manufactured by this appellant itself were food preparations eligible for exemption under Sl.No. 1 of the Schedule to the Notification No. 55/75. In that view it is unnecessary to go into the other contentions raised regarding limitation etc. 11. The appeal is accordingly allowed and the order of the Collector is set aside.
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