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    <title>2022 (11) TMI 267 - CESTAT AHMEDABAD</title>
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    <description>Surimi was clarified by DGFT as a fish product eligible for DEPB benefit under the relevant rate-schedule entry, rather than the competing entry. DGFT also withdrew the show cause notice on the same classification issue. This clarification was treated as controlling over the departmental classification view, leaving no basis to sustain recovery of duty, interest or penalty. The demand and associated liabilities were therefore unsustainable, and the order confirming them was set aside.</description>
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      <description>Surimi was clarified by DGFT as a fish product eligible for DEPB benefit under the relevant rate-schedule entry, rather than the competing entry. DGFT also withdrew the show cause notice on the same classification issue. This clarification was treated as controlling over the departmental classification view, leaving no basis to sustain recovery of duty, interest or penalty. The demand and associated liabilities were therefore unsustainable, and the order confirming them was set aside.</description>
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