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1999 (8) TMI 661 - CEGAT, NEW DELHIExtract: .......nd any reason to interfere with the orders of the lower authorities regarding classification of the products. We also observe that this is not a case warranting imposition of penalty as the issue involved was the classification of a product. We, therefore, set aside the penalty imposed on them. 6. emsp The appeal is thus disposed of in above terms.
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