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2004 (2) TMI 467 - CESTAT, NEW DELHIExtract: .......Oil rdquo is correctly classifiable under 3305.10. The finding in the impugned order that its classification is under 3305.99 is not correct. The demand for duty, interest and penalties imposed pursuant to the incorrect order of classification are not sustainable. Appeals succeed and are allowed with consequential relief, if any, to the appellants.
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