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2002 (1) TMI 157 - AT - Central ExciseExtract: .......fference. The bills of entry in question thus accepted classification of go-kart under Heading 95.08. The appellant could reasonably believe that it is liable to classification under Heading 95.08. We therefore, set aside the penalty imposed on the appellant and reduce the redemption fine from Rs. 4 lakhs to Rs. 50,000/- 17. Appeal allowed in part.
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