SC Upholds Tribunal on Duty Classification; Appeals Dismissed

The SC upheld the Tribunal's order, emphasizing that a demand notice cannot be issued for duty based on a different classification without seeking to vary the classification list. Appeals were dismissed with no order as to costs.

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The Supreme Court upheld the Tribunal's order, citing the judgment in Union of India v. Madhumilan Syntex Pvt. Ltd. The Court clarified that a demand notice cannot be issued for duty based on a different classification without seeking to vary the classification list. The appeals were dismissed with no order as to costs.

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