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2002 (1) TMI 1245 - CEGAT, MUMBAIExtract: .......roval was granted to a classification list after due diligence, the department could not deviate therefrom and raise demands for differential duty. The converse of this judgment would apply in the present case where the assessees had chosen a specific course of action. 7. emsp We therefore find that the appeal does not sustain and dismiss the same.
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