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    <title>2016 (12) TMI 1261 - CESTAT ALLAHABAD</title>
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    <description>Synthetic web equipment was reclassified in part under the Central Excise Tariff: items such as pack with aluminium frame, haversack, pouches ammunition and frog bayonet were held to fall under sub-heading 4202, while belt waist was classified under sub-heading 63.07. The earlier classification could not be sustained in full on that basis. The penalties imposed on both appellants were found unjustified and were set aside, and the matter was remanded for fresh quantification of duty on the revised classification after giving the appellants an opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=336616</link>
      <description>Synthetic web equipment was reclassified in part under the Central Excise Tariff: items such as pack with aluminium frame, haversack, pouches ammunition and frog bayonet were held to fall under sub-heading 4202, while belt waist was classified under sub-heading 63.07. The earlier classification could not be sustained in full on that basis. The penalties imposed on both appellants were found unjustified and were set aside, and the matter was remanded for fresh quantification of duty on the revised classification after giving the appellants an opportunity of hearing.</description>
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