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2004 (1) TMI 177 - CESTAT, BANGALOREExtract: .......o the changed correct classification. That is the whole purpose of requiring an assessee to file a classification declaration. In proposing an erroneous classification, the assessee commits no offence, justifying imposition of penalty. This is the view taken by the learned Commissioner. That view is legally correct. 4. Appeal fails and is rejected.
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