they are
covered by two separate entries in the tariff.
In Parle Products Pvt.Ltd. Vs.Union of India
Court in
its observation in paragraph no.18 and lastly on Parle Products Ltd.
Versus Subir Mukherjee, 2001-LLJ-1-964. In all these judgments ... Further reliance is placed by the respondents in the matter of
Parle Products Limited versus Subit Mukherjee, 2001-LLJ-1-964 ,
delivered by the Division
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