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    <title>2005 (10) TMI 455 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning the classification of pharmaceutical products for concessional duty rates. The Tribunal found that the appellants consistently declared the products as technical grade in classification lists, demonstrating no intent to evade duty. As a result, the duty demand and penalty were set aside based on the grounds of limitation and lack of suppression or mis-declaration of facts, ultimately favoring the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants in a case concerning the classification of pharmaceutical products for concessional duty rates. The Tribunal found that the appellants consistently declared the products as technical grade in classification lists, demonstrating no intent to evade duty. As a result, the duty demand and penalty were set aside based on the grounds of limitation and lack of suppression or mis-declaration of facts, ultimately favoring the appellants.</description>
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