2006 (11) TMI 56

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....ident]. - The Revenue assails the order of the Commissioner of Central Excise (Appeals) who has accepted the contention of the respondents/assessees that preparations for meat articles in loose pack manufactured by them, fell for classification under C.E.T. sub-heading 1601.90 at nil rate of duty, rejecting the contention of the Revenue that the goods were put up in unit containers and hence merit....