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    <title>2017 (1) TMI 28 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the classification of Nascopine B.P. and Papavarine S.R. under Chapter sub-heading 2939.1900, subjecting them to Central Excise duty. However, the extended period for duty and penalties was not applicable due to the absence of evidence of intent to evade duty. The case was remanded for re-quantification of duty liability for one year and assessment of any penalty, to be completed within four months. The appeal was partially allowed, with the decision announced on 19.12.2016.</description>
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      <title>2017 (1) TMI 28 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=336948</link>
      <description>The Tribunal upheld the classification of Nascopine B.P. and Papavarine S.R. under Chapter sub-heading 2939.1900, subjecting them to Central Excise duty. However, the extended period for duty and penalties was not applicable due to the absence of evidence of intent to evade duty. The case was remanded for re-quantification of duty liability for one year and assessment of any penalty, to be completed within four months. The appeal was partially allowed, with the decision announced on 19.12.2016.</description>
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