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    <description>The Appellate Tribunal CEGAT, Chennai, allowed the appeal in the case concerning the classification of goods, invocation of a larger period for duty demands, and suppression of facts leading to the penalty imposition. The Tribunal set aside the confirmed differential duty demand, ruling in favor of the appellants. It emphasized that demands in cases of reclassification should be prospective rather than retrospective, aligning with legal principles and precedents.</description>
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