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    <title>2001 (1) TMI 353 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the classification of ceramic sinks as sanitarywares, confirmed charges of clandestine removals and undervaluation, and justified demanding central excise duty under the extended period of limitation. Penalties were imposed, with a reduction for one individual. All appeals were rejected.</description>
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