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    <title>2019 (2) TMI 756 - CESTAT HYDERABAD</title>
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    <description>The appellant contested the classification of Recombinant Human Erythropoietin (R-EPO) under Chapter heading No. 3003, insisting it should be under Chapter heading No. 3002. Despite ongoing correspondence, a duty demand notice was issued invoking an extended period for alleged suppression of facts. The appellate tribunal ruled the extended period unjustified, setting aside the order and penalties. Emphasizing procedural adherence and effective communication, the decision favored the appellant, underscoring the significance of accurate classification and limitation periods in customs disputes.</description>
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      <description>The appellant contested the classification of Recombinant Human Erythropoietin (R-EPO) under Chapter heading No. 3003, insisting it should be under Chapter heading No. 3002. Despite ongoing correspondence, a duty demand notice was issued invoking an extended period for alleged suppression of facts. The appellate tribunal ruled the extended period unjustified, setting aside the order and penalties. Emphasizing procedural adherence and effective communication, the decision favored the appellant, underscoring the significance of accurate classification and limitation periods in customs disputes.</description>
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