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2001 (7) TMI 773 - CEGAT, NEW DELHIExtract: ....... Respondents who will be liable to pay the same. As the issue involved in the matter was one of classification of the product and in view of the finding of the Collector that the classification lists were approved allowing exemption to the Respondents, it is not a fit case for imposition of any penalty. The appeal is disposed of in the above terms.
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