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    <title>1983 (11) TMI 299 - CEGAT NEW DELHI</title>
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    <description>The Tribunal reclassified the PVC Conveyor Belting under Item 68 of the Central Excise Tariff instead of Item 22(3). Consequently, the duty demand was to be recalculated, and the penalty of Rs. 5 lakhs imposed on the appellants was set aside. The appeal was substantially allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=166788</link>
      <description>The Tribunal reclassified the PVC Conveyor Belting under Item 68 of the Central Excise Tariff instead of Item 22(3). Consequently, the duty demand was to be recalculated, and the penalty of Rs. 5 lakhs imposed on the appellants was set aside. The appeal was substantially allowed.</description>
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