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    <title>2004 (5) TMI 99 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi confirmed the classification of &quot;Nescafe 3-in-1&quot; and &quot;Nescafe Pre-mix&quot; under Heading 2101.10 of the Central Excise Tariff, rejecting the appellant&#039;s claim for classification under Heading 21.08. The Tribunal ordered a recomputation of duty, allowing adjustments for credit on inputs, and set aside penalty and interest claims due to the purely legal nature of the dispute.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi confirmed the classification of &quot;Nescafe 3-in-1&quot; and &quot;Nescafe Pre-mix&quot; under Heading 2101.10 of the Central Excise Tariff, rejecting the appellant&#039;s claim for classification under Heading 21.08. The Tribunal ordered a recomputation of duty, allowing adjustments for credit on inputs, and set aside penalty and interest claims due to the purely legal nature of the dispute.</description>
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