2006 (4) TMI 373

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....te, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The application for waiver of pre-deposit of duty of Rs. 2,97,97,018/- arises out of the order of the Commissioner of Customs (Appeals), Mumbai, who has upheld the order of the adjudicating authority that the benefit of concessional rate of duty in terms of notification 21/2002....

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.... cease to be baby food for the purposes of notification 17/70 because it could also be used by pregnant women and lactating mothers, while in the present case the age group recommended for consumption of PediaSure is two to 10 years while an 'infant' has been defined in certain dictionaries as 'someone below the age of 12 months'. In these circumstances, no strong prima facie case for total waiver....