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2000 (11) TMI 431 - AT - Central Excise

The applicants filed for waiver of duty and penalty on vanadium sludge classification. Revenue wanted it under 2841.90, applicants under 2615.00. Applicants claimed exemption under Chapter 26, approved by revenue. Misdeclaration not proven, duty and penalty waived. Appeal listed for arguments on 20-12-2000.

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