2008 (9) TMI 684

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.... Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The dispute in the present appeal is as regards the correct classification of Taspa yarn manufactured by the appellants. Whereas the appellants have claimed the classification of the same under chapter heading 5606.00, Revenue has classified the same as falling under heading 5402.62 an....

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....in favour of the Revenue. As such, by drawing our attention to the Tribunal's decision in the case of M/s. Liberty Phosphate Ltd. v. CCE, Vadodara [2007 (218) E.L.T. 447 (Tri.-Ahmd.)] laying down that when the disputed issue of interpretation was the subject matter of litigation before different authorities and different views were being expressed, no malafide on the part of the assessee can be ar....