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2004 (9) TMI 261 - AT - Central ExciseExtract: .......oduct is classifiable under chapter 4901.90. In view of this, it is not necessary to go into all the other issues. When the impugned product is classifiable under Chapter 4901.90, no duty can be levied and the demand is liable to be set aside. The penalties imposed and interest demanded are also not sustainable. Hence all these appeals are allowed.
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