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Food Preparations by Appellants Excluded from SSI Exemption in Notification 8/2003 Due to Classification Under Chapters 16-20.

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....SSI exemption - calculation of aggregate value - various food preparations made and sold by the appellants in their kitchen/restaurants are generally covered by the Chapters 16 to 20 will not meet the legal requirement of applying the provisions of Notification 8/2003. - AT....

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