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    <title>2004 (10) TMI 475 - CESTAT, KOLKATA</title>
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    <description>The Tribunal decided to dispense with the pre-deposit of duty and penalty in a case concerning the classification of Infraphil-HL 4307 under the Central Excise Tariff. The Appellant had initially classified the product under one tariff sub-heading, while the Department later changed it to another. The Tribunal noted the lack of discussion on this change after more than ten years and scheduled the case for a regular hearing. The Appellant also sought a refund of Rs. 3,00,000 deposited as per a Stay Order, which remains unreimbursed, with the Tribunal&#039;s decision indirectly impacting the resolution of this refund issue.</description>
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    <pubDate>Thu, 28 Oct 2004 00:00:00 +0530</pubDate>
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      <title>2004 (10) TMI 475 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=114651</link>
      <description>The Tribunal decided to dispense with the pre-deposit of duty and penalty in a case concerning the classification of Infraphil-HL 4307 under the Central Excise Tariff. The Appellant had initially classified the product under one tariff sub-heading, while the Department later changed it to another. The Tribunal noted the lack of discussion on this change after more than ten years and scheduled the case for a regular hearing. The Appellant also sought a refund of Rs. 3,00,000 deposited as per a Stay Order, which remains unreimbursed, with the Tribunal&#039;s decision indirectly impacting the resolution of this refund issue.</description>
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      <pubDate>Thu, 28 Oct 2004 00:00:00 +0530</pubDate>
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