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2004 (12) TMI 403 - AT - Central ExciseExtract: ....... agree with the learned Advocate that the issue involved being classification of a product for which classification declaration was filed by the Appellants, penalty under Rule 173Q of the Central Excise Rules, 1944 is not imposable. We, therefore, set aside the penalty imposed on the Appellants. 8. emsp The Appeal is disposed of in the above terms.
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