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    <title>1999 (2) TMI 112 - CEGAT, NEW DELHI</title>
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    <description>A classification change for Softy (Plain) Mix could not be sustained without a show-cause notice covering that specific product, so remand for fresh adjudication was maintained. Softy (Choco) Mix remained eligible for Notification No. 9/90-C.E. because the notification excluded cocoa powder, and chocolate was treated as a distinct product not automatically covered by that exclusion. Softy (Shake) Mix was held to be a ready-to-serve beverage classifiable under Heading 2202.90 rather than Heading 1901.90 for milk preparations, and it therefore fell outside the notification benefit applicable to Chapter XIX goods.</description>
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      <title>1999 (2) TMI 112 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89700</link>
      <description>A classification change for Softy (Plain) Mix could not be sustained without a show-cause notice covering that specific product, so remand for fresh adjudication was maintained. Softy (Choco) Mix remained eligible for Notification No. 9/90-C.E. because the notification excluded cocoa powder, and chocolate was treated as a distinct product not automatically covered by that exclusion. Softy (Shake) Mix was held to be a ready-to-serve beverage classifiable under Heading 2202.90 rather than Heading 1901.90 for milk preparations, and it therefore fell outside the notification benefit applicable to Chapter XIX goods.</description>
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