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    <title>2011 (1) TMI 999 - CESTAT, MUMBAI</title>
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    <description>Differential duty could not be demanded for a period already covered by a final, unchallenged classification order granting exemption under Notification No. 52/86. The settled classification continued to govern that period, and the revenue could not reopen the same period&#039;s duty liability without first assailing the earlier order. Any fresh dispute, if maintainable at all, could arise only for a subsequent period. The operative effect was that the demand for the impugned period was unsustainable because finality had attached to the classification and exemption benefit.</description>
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