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    <title>2009 (2) TMI 693 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), KOLKATA</title>
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    <description>The judgment classified &quot;Tea Time Puff&quot; under 1905.90 (earlier tariff) and 1905 90 90 (new tariff) as &quot;other bakers&#039; ware,&quot; not as biscuits. Consequently, the duty demand, interest, and penalty imposed were all overturned, as the classification dispute justified the absence of penalty and interest. The appellants were granted relief as the product was correctly classified, leading to the reversal of all financial obligations imposed on them.</description>
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    <pubDate>Thu, 12 Feb 2009 00:00:00 +0530</pubDate>
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      <description>The judgment classified &quot;Tea Time Puff&quot; under 1905.90 (earlier tariff) and 1905 90 90 (new tariff) as &quot;other bakers&#039; ware,&quot; not as biscuits. Consequently, the duty demand, interest, and penalty imposed were all overturned, as the classification dispute justified the absence of penalty and interest. The appellants were granted relief as the product was correctly classified, leading to the reversal of all financial obligations imposed on them.</description>
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      <pubDate>Thu, 12 Feb 2009 00:00:00 +0530</pubDate>
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