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    <title>2005 (4) TMI 499 - CESTAT, MUMBAI</title>
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    <description>Goods consisting of polyester waste and viscose staple fibre were discussed in relation to classification under Chapter Heading 55.05, but the existing classification finding was not treated as final because the dispute required fresh examination. The commentary also notes that the Finance Bill, 2000 validation affected the earlier view on demands raised under Section 11A(1), so the legal effect of revised classification orders and validated duty demands had to be reconsidered together. The connected matters were therefore remitted for fresh adjudication on classification and the applicability of the validated demand provisions.</description>
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      <description>Goods consisting of polyester waste and viscose staple fibre were discussed in relation to classification under Chapter Heading 55.05, but the existing classification finding was not treated as final because the dispute required fresh examination. The commentary also notes that the Finance Bill, 2000 validation affected the earlier view on demands raised under Section 11A(1), so the legal effect of revised classification orders and validated duty demands had to be reconsidered together. The connected matters were therefore remitted for fresh adjudication on classification and the applicability of the validated demand provisions.</description>
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