2013 (4) TMI 591

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....Indira Sisupal, JDR, for the Respondent. [Order per : Mathew John, Member (T)]. - The appellants are a co-operative society of milk producers. They manufacture skimmed milk powder. They also sell milk "as such". Some of the skimmed milk powder produced during surplus season is retained for regeneration of milk during lean season. They also sell skimmed milk powder. Skimmed milk powder for bo....

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....d milk powder which was intended to be stored and used captively and also separate markings for packed skimmed milk powder which was intended for sale. However, both the types of skimmed milk powder, which was intended for storing and intended for sale were packed in 25 kgs. packages only. It is the argument of appellants that once the goods are not covered by the entry in the tariff for the reaso....

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....generation of milk and this notification clearly brings out the intent of the Government that duty was not to be calculated on such use and she explains that the present demand is for the period of one month prior to the issue of the said notification. 5. We have considered the arguments of both sides. We take note of the fact that the tariff entry clearly uses the expression "intended for....