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    <title>Dispute Over Excise Duty Classification for Stainless Steel Paddy Parboiling and Drier Plants under CET Heading 8419 vs 8437.</title>
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    <description>Classification of Goods - manufacturing of stainless steel paddy parboiling and drier plant – Revenue was of the view that the goods attract the excise duty and are not exempted from the duty, as these goods fall in CET Heading 8419 and not 8437 - assessee may clear goods without payment of duty subject of furnishing of bod - revenue to issue SCN - HC</description>
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      <description>Classification of Goods - manufacturing of stainless steel paddy parboiling and drier plant – Revenue was of the view that the goods attract the excise duty and are not exempted from the duty, as these goods fall in CET Heading 8419 and not 8437 - assessee may clear goods without payment of duty subject of furnishing of bod - revenue to issue SCN - HC</description>
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