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    <title>2011 (4) TMI 591 - CESTAT, NEW DELHI</title>
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    <description>Exemption under Notification No. 3/2006-C.E. was held not to extend to a product described as a food supplement because the notification covered only all kinds of food mixes, including instant food mixes. Classification under the same chapter sub-heading was found insufficient where the product description in the notification did not match the goods manufactured. On that basis, the Tribunal found no prima facie case for total waiver of pre-deposit of duty. The appellant was directed to deposit the duty demand, while waiver of the balance amount towards interest and penalty was granted pending disposal of the appeal.</description>
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      <description>Exemption under Notification No. 3/2006-C.E. was held not to extend to a product described as a food supplement because the notification covered only all kinds of food mixes, including instant food mixes. Classification under the same chapter sub-heading was found insufficient where the product description in the notification did not match the goods manufactured. On that basis, the Tribunal found no prima facie case for total waiver of pre-deposit of duty. The appellant was directed to deposit the duty demand, while waiver of the balance amount towards interest and penalty was granted pending disposal of the appeal.</description>
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