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2001 (4) TMI 132 - AT - Central ExciseExtract: .......5-2000 of the Commissioner confirming duty demand and imposing penalty, as detailed above, is set aside. However, the impugned order of the Commissioner (Appeals) dated 27-4-2000 classifying the product jaljira of the appellants, under Chapter 21 of the CETA, as discussed above, is upheld and Appeal No. E/2521/2000-D of the appellants is dismissed.
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