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2003 (12) TMI 518 - CESTAT, NEW DELHIExtract: .......s no wilful misstatement on the part of the appellants in classifying the products under a particular Heading/sub-heading of the Tariff, the show cause notice cannot be issued for demanding duty for the extended period of limitation. We, therefore, allow both the appeals on the aspect of time limit only without going into the merits of the matters.
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