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2018 (5) TMI 532 - CESTAT CHENNAIScope of SCN - Classification of note book cover / wrapper - whether classifiable under CETA 4820 or under CETA 4901? - Held that: - Department has suo motu gone ahead attempting to change classification without issue of SCN. Further, even after the original authority had negatived department's change in classification, at the appeal stage before Commissioner (Appeals), yet another classification under CETA 4805 was proposed by the department - appeal dismissed - decided against Revenue.
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