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2007 (11) TMI 22 - SC - Central ExciseClassification – The appellant herein manufacture HDPE bags classify it under Chapter 63 of CETA and accordingly pay the duty for the period 1-4-92 to 15-9-92 but as per CBE & C circular said product classifiable under Chapter 39 w.e.f. 24-9-92 – Held that no demand sustain prior to issuance of circular
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