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    <description>Maize Pauva was classified under Heading 11.01 rather than Heading 19.04 of the Central Excise Tariff Act, as the same classification dispute had already been resolved in the assessee&#039;s own earlier proceedings. The matter had been remanded for fresh decision, and in the de novo proceedings the adjudicating authority dropped the demand and accepted Heading 11.01. On that basis, no further interference with the impugned order was considered necessary, and the classification in favour of the assessee was maintained.</description>
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      <description>Maize Pauva was classified under Heading 11.01 rather than Heading 19.04 of the Central Excise Tariff Act, as the same classification dispute had already been resolved in the assessee&#039;s own earlier proceedings. The matter had been remanded for fresh decision, and in the de novo proceedings the adjudicating authority dropped the demand and accepted Heading 11.01. On that basis, no further interference with the impugned order was considered necessary, and the classification in favour of the assessee was maintained.</description>
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