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1997 (3) TMI 209 - CEGAT, CALCUTTAExtract: .......appellants during the relevant period would fall under sub- heading 5504.32. 4.2 emsp Once we have decided the question of classification, we need not enter into the remaining question of demand being time barred. Accordingly, while allowing the Stay Petition un-conditionally, we allow this appeal itself with consequential relief to the appellants.
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