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    <title>2005 (11) TMI 144 - CESTAT, MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellants, determining that calcined China clay should be classified under Heading 25.05, attracting a nil rate of duty due to exemption notifications. The tribunal found no intent to evade duty through misclassification, setting aside duty demands and penalties under Section 11A, and allowing the appeal.</description>
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      <description>The tribunal ruled in favor of the appellants, determining that calcined China clay should be classified under Heading 25.05, attracting a nil rate of duty due to exemption notifications. The tribunal found no intent to evade duty through misclassification, setting aside duty demands and penalties under Section 11A, and allowing the appeal.</description>
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