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2004 (8) TMI 171 - AT - Central ExciseExtract: .......ement classified under 3824.20, on or after 1-3-1997. Before the date, there was no classification available for Ready Mix concrete. (iii) therefore duty demands as made under 3824.20 cannot be approved. Penalties as imposed are not to be upheld. Consequently this appeal is also to be allowed along with all the other appeal. 4. Ordered Accordingly.
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