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    <title>2005 (11) TMI 334 - CESTAT, MUMBAI</title>
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    <description>Rectification of an apparent record error was permitted where the earlier order misdescribed the tariff classification and exemption notification. The order had referred to Chapter Sub-heading 7409.20, although the correct finding recorded by the Commissioner (Appeals) was Chapter Heading 74.03, and it cited Notification No. 8/98-C.E. instead of Notification No. 4/97-C.E. The correction was limited to aligning the final order with the actual findings and applicable notification, without altering the substantive disposal.</description>
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      <description>Rectification of an apparent record error was permitted where the earlier order misdescribed the tariff classification and exemption notification. The order had referred to Chapter Sub-heading 7409.20, although the correct finding recorded by the Commissioner (Appeals) was Chapter Heading 74.03, and it cited Notification No. 8/98-C.E. instead of Notification No. 4/97-C.E. The correction was limited to aligning the final order with the actual findings and applicable notification, without altering the substantive disposal.</description>
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