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2000 (2) TMI 504 - CEGAT, NEW DELHIExtract: ....... case of CCE, Baroda v. Cotspun Ltd. to the effect that The levy of excise duty on the basis of an approved classification list is not a short levy is not applicable to the facts of the present matter as the Appellants had not filed the classification list in respect of the impugned goods. Accordingly the appeal filed by the Appellants is rejected.
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