2006 (7) TMI 464

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....Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellant (sic) manufacture rectified spirit, neutral and denatured spirit falls under heading 2204.10 of CETA, 1985 and is dutiable whereas rectified spirit and neutral spirit fall under heading 2204.90 of the CETA, 1985 and are exempt from the payment of Central Excise duty. Both these items are manufactured from Molasses used as an inpu....