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    <title>2000 (8) TMI 388 - CEGAT, NEW DELHI</title>
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    <description>The appeal involved the classification of Handle Lugs under different sub-headings of the Central Excise Tariff, leading to a dispute over a demand for differential central excise duty for a specific period. The Collector of Central Excise (Appeals) upheld the demand against the appellants, who argued against the enforcement of demands for the period before a certain date due to unrevise classification lists. The Tribunal rejected the appeal, affirming the validity of the demands made by the Department, including the differential duty demand under Section 11A of the Central Excise Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93946</link>
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