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    <title>2002 (2) TMI 1268 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the duty demand for the period 1-4-87 to 29-2-88, as the Commissioner&#039;s ruling in a prior case indicated no suppression of facts. The introduction of a new tariff was deemed relevant for classification, not for proving suppression. The extended period under Section 11A was held inapplicable, leading to the decision in favor of the appellants engaged in manufacturing &quot;Forged Steel Grinding Media Ball.&quot;</description>
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      <description>The Tribunal allowed the appeal, setting aside the duty demand for the period 1-4-87 to 29-2-88, as the Commissioner&#039;s ruling in a prior case indicated no suppression of facts. The introduction of a new tariff was deemed relevant for classification, not for proving suppression. The extended period under Section 11A was held inapplicable, leading to the decision in favor of the appellants engaged in manufacturing &quot;Forged Steel Grinding Media Ball.&quot;</description>
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