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2004 (6) TMI 13 - CESTAT, MUMBAICentral Excise – Valuation – MRP based assessment – Argument that allethrin in same percentage in aerosol and coil modes – No proper classification of goods according to it nature – Impugned goods covered under entry 37 of Notification No. 9/2000-CE (NT) – Penalties for violation of provisions to be upheld
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