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2017 (3) TMI 846 - AT - Central ExciseBenefit of N/N. 6/2006-CE - classification of goods - atraumatic needled sutures - Held that: - an identical issue has come up before the Tribunal in the case of Sutures India Pvt. Ltd. Vs. CCE Bangalore [2009 (1) TMI 630 - CESTAT, BANGALORE] where the same issue was involved, where it was held that the law is clearly settled as to the claiming of classification of the goods and claiming exemption under particular notification is a matter of belief and would not amount to mis-declaration - demand set aside - appeal allowed - decided in favor of appellant.
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