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<h1>Flavored Milk Exempt from Excise Duty as Animal-Origin Product; Appeals Successful, Stay Applications Granted.</h1> <h3>ERCMPU (MILMA) Versus COMMISSIONER OF CENTRAL EXCISE, COCHIN</h3> The court ruled that the appellant's flavoured milk, being of animal origin, qualifies for exemption from excise duty under the relevant notifications. ... - The dispute was whether flavoured milk manufactured by the appellant is eligible for exemption from excise duty under specific notifications. The appellant's case of flavoured milk of animal origin qualifies for the benefit of the notifications. The classification issue was not pressed for the time being. Both appeals succeeded, and stay applications were allowed.