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    <description>The tribunal upheld the classification of goods under entry No.3201 of CETA, 1985, confirming duty liability under the Central Excise Act, 1944. However, they reduced the redemption fine from Rs.1 lakh to Rs.20,000 and the penalty from Rs.10,000 to Rs.10,000 due to the classification dispute, granting partial relief to the appellant.</description>
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