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2004 (10) TMI 475 - CESTAT, KOLKATAExtract: .......it to be classified under Heading 90.18. In the present Order-in-Appeal nothing has been discussed why the Department has differed from its earlier classification. The issue is debatable and keeping in view the submissions in both the sides, we dispense with the pre-deposit of duty and penalty. The case to come up for regular hearing on 22-12-2004.
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