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    <title>2005 (1) TMI 488 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the classification of C-4 Raffinate under sub-heading 2711.19 as &quot;other liquefied petroleum gases,&quot; granted the benefit of the concessional rate of duty under the relevant notifications, and set aside the invocation of the extended period of limitation. Consequently, no duty demands or penalties were upheld, and the appeals were allowed.</description>
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      <description>The Tribunal upheld the classification of C-4 Raffinate under sub-heading 2711.19 as &quot;other liquefied petroleum gases,&quot; granted the benefit of the concessional rate of duty under the relevant notifications, and set aside the invocation of the extended period of limitation. Consequently, no duty demands or penalties were upheld, and the appeals were allowed.</description>
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