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2004 (5) TMI 143 - CESTAT, NEW DELHIExtract: .......ading 2108.10 of the CETA and accordingly confirming the duty demand against them is upheld. However, keeping in view the issue involved regarding the classification of the product, the penalty of Rs. 1,000/- imposed on the appellants deserves to be set aside and the same is set aside. The appeal of the appellants in these terms stands disposed of.
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