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    <title>2000 (2) TMI 499 - CEGAT, NEW DELHI</title>
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    <description>Acrylic yarn containing 100% acrylic fibres was held classifiable under sub-heading 5504.32 of the Central Excise Tariff, not under 5504.90, because the declared classification had been accepted in approved classification lists from 1-3-1986 and no material showed any prior review before the show cause notice. On that basis, the demand raised under Section 11A of the Central Excise Act was unsustainable, and the Revenue&#039;s challenge failed.</description>
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      <description>Acrylic yarn containing 100% acrylic fibres was held classifiable under sub-heading 5504.32 of the Central Excise Tariff, not under 5504.90, because the declared classification had been accepted in approved classification lists from 1-3-1986 and no material showed any prior review before the show cause notice. On that basis, the demand raised under Section 11A of the Central Excise Act was unsustainable, and the Revenue&#039;s challenge failed.</description>
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