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2005 (3) TMI 299 - CESTAT, MUMBAIExtract: ....... findings hereinabove, it is to be held that the entities is to be correctly classified under Heading 3306.90. 1.7 In view of the findings, we find no merits in this case to uphold the penalty, duty and/or interest as arrived at and the orders are required to be set aside. 1.8 In view of the findings, the order is set aside and the appeals allowed.
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