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    <title>1997 (5) TMI 139 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal treated as referable the legal question whether poppy seed falls within the expression &quot;Diabetic Food&quot; under Item 55 of the 1992-97 Import-Export Policy. Questions on commercial meaning, scientific meaning, burden of proof, and comparison between Unani and Allopathic opinions were not treated as arising because they were not actually pressed or decided in the manner suggested. The Tribunal&#039;s substantive finding that poppy seed is not &quot;Diabetic Food&quot; was regarded as raising a question of law fit for reference to the jurisdictional High Court.</description>
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    <pubDate>Fri, 09 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 139 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86794</link>
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