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2004 (3) TMI 479 - CESTAT, NEW DELHIExtract: .......d in view of the decision in Shri Satya Sai Industries (supra), we hold that the product in question is classifiable under SH 3307.49 as held by the lower authorities. The demand of duty, consequently, gets confirmed. As we do not find any reason to interfere with the quantum of penalty, the same also gets affirmed. In the result, the appeal fails.
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