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    <title>1987 (7) TMI 249 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Appellate Collector&#039;s decision to extend the duty concession to &quot;Prosobee&quot; baby food as a substitute for milk food under Customs Notifications. The appeals filed by the Collector of Customs were dismissed due to lack of authorization issues, allowing the benefit of the notifications to the appellants. The Tribunal broadly interpreted the term &quot;milk food&quot; to include milk-like juices from vegetable sources, supporting the classification of the product as eligible for the duty concession.</description>
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    <pubDate>Tue, 14 Jul 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=73192</link>
      <description>The Tribunal upheld the Appellate Collector&#039;s decision to extend the duty concession to &quot;Prosobee&quot; baby food as a substitute for milk food under Customs Notifications. The appeals filed by the Collector of Customs were dismissed due to lack of authorization issues, allowing the benefit of the notifications to the appellants. The Tribunal broadly interpreted the term &quot;milk food&quot; to include milk-like juices from vegetable sources, supporting the classification of the product as eligible for the duty concession.</description>
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