2000 (3) TMI 87

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.... (T)]. - After waiving deposit of the penalty, we take up the appeal with the consent of both sides. 2.  Penalty has been imposed on the appellant for the reason that it changed the classification, from Heading 84.24 already approved, of the shot blasting machine manufactured by appellant under Heading 84.60. The Asst. Commissioner whose order has been confirmed by the Commissioner (Appeal....