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2005 (2) TMI 309 - CESTAT, BANGALOREExtract: ....... mere case of classification of goods and there was no intention to evade duty by the appellants. The impugned order is modified to the extent of holding the demands to be barred beyond the normal period and set aside the penalty. Otherwise, the order of classification of the item in question is upheld. The appeal is disposed of in the above terms.
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