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2023 (7) TMI 478 - SC ORDERDemand of differential duty - reliance on statement of employee - ‘significant’, statement - Classification of goods manufactured and cleared by appellant - presence of fertilizing element - Tribunal has remanded back the matter for fresh adjudication - HELD THAT:- Apex Court refused to interfere. - However, the Adjudicating Authority is not to be influenced by any observation of the Tribunal regarding classification of the product while considering the matter afresh. Appeal disposed off.
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