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of <h1>Appellant's Appeal Allowed Due to Time-Barred Duty Recovery</h1> <h3>In re : M/s. PIONEER COPPER WIRE INDUSTRIES</h3> The appellant's appeal was allowed as the Department was aware of the manufacturing activity, and duty recovery was time-barred. Classification of goods ... - The appellant's appeal was allowed as the Department was aware of the manufacturing activity, and duty recovery was time-barred. Classification of goods as electric wires and cables was confirmed. No penalty or confiscation justified. Collector's orders set aside.
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