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2005 (12) TMI 139 - CESTAT, NEW DELHIExtract: .......ue seeks imposition of penalty on the basis that correct classification of the items is under 8418.90. Since we are holding the classification contrary to the one sought by the revenue, penalty is not attracted. Therefore, that appeal also fails and is rejected. All the appeals are ordered in the above terms. (Dictated and pronounced in open Court)
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