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1986 (9) TMI 253 - CEGAT, NEW DELHIExtract: ....... we hold that the subject non-alcoholic beverage bases were eligible for duty exemption in terms of Serial No. 1 of the Schedule to notification No. 55/75. 15. In the above view of the matter, the appeals succeed. In consequence, the other issues do not survive for consideration. 16. We allow the appeals with consequential relief to the appellants.
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