2007 (7) TMI 445

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..... . Nair, Member, (T)]. Heard both sides and perused the record. 2. The issue is whether Shortening is to be treated as similar to Margarine. 3. The contention of the ld. Counsel for the appellant is that shortening goes into the manufacture of bakery products, while Margarine is a ready to consume item and, therefore, Shortening cannot be treated as similar to an edible preparation. 4 .....

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