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2005 (7) TMI 439 - CESTAT, MUMBAIExtract: .......f Note 2 to Section VI also is not satisfied. We accordingly hold that the classification as sought by the appellants has to be upheld. We accordingly, allow the appeals on classification. Demand for differential duty and penalty imposed by the lower authorities also do not survive. The appeals are thus allowed. (Operative part pronounced in Court)
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