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1999 (10) TMI 172 - CEGAT, NEW DELHIExtract: .......osed classification under Chapter Heading 55.05, we find that the appellant had tried to make an entirely new case. An entirely new case cannot be made out at the appellate stage without issue of a show cause notice and following the remedies provided under the Statute. In the circumstances, the appeal is not maintainable and the same is dismissed.
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