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2001 (10) TMI 600 - CEGAT, NEW DELHIExtract: ....... the impugned goods are classified under Heading 85.16 of the Central Excise Tariff. However, we agree with the learned Advocate that the penalty under Rule 173Q and Rule 9(2) of the Central Excise Rules is not warranted in the present matter as the classification declaration was filed by them. 4. emsp The appeal is thus disposed of in above terms.
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