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2017 (3) TMI 718 - AT - Central ExciseRe-classification of goods - fly waste - classified under heading 5505.20 or under heading 5601.20? - Held that: - the appellant had been initially directed to classify the goods under 5601 and any re-classification thereafter would have to be based on proper evidence - In the absence of credible test results pertaining to length of fibre and in the absence of any evidence to support the re-classification proposal in the notice, we hold that the impugned order has erred - appeal allowed - decided in favor of appellant.
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