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<h1>Tribunal Upholds Decision on Duty Payment Classification Dispute</h1> The Tribunal dismissed the Revenue's appeal against the Collector's decision to drop proceedings and discharge a show cause notice for short duty payment. ... Demand - Classification list The Revenue filed an appeal against the Collector's order dropping proceedings and discharging a show cause notice for short duty payment. The respondents, engaged in yarn manufacture, classified their product correctly under sub-heading 5504.32 of the CETA. The Tribunal ruled in favor of the respondents, dismissing the Revenue's appeal.