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    <title>2005 (8) TMI 609 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,</title>
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    <description>The application for settlement of proceedings initiated against M/s. Aries Agrovet Industries Limited due to a classification dispute related to Plant Growth Regulators/Micro Nutrients was rejected by the Bench. The applicant sought to settle duty on one item but contested the classification issue on another, which was not permissible under Section 32F(1) of the Central Excise Act. The Bench determined that issues involving interpretation of classification cannot be brought before the Settlement Commission without addressing all aspects of the case, leading to the rejection of the application.</description>
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      <description>The application for settlement of proceedings initiated against M/s. Aries Agrovet Industries Limited due to a classification dispute related to Plant Growth Regulators/Micro Nutrients was rejected by the Bench. The applicant sought to settle duty on one item but contested the classification issue on another, which was not permissible under Section 32F(1) of the Central Excise Act. The Bench determined that issues involving interpretation of classification cannot be brought before the Settlement Commission without addressing all aspects of the case, leading to the rejection of the application.</description>
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