2024 (2) TMI 369

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..... Court [ 2015 (4) TMI 356 - SUPREME COURT] , the CESTAT held that, The product Savoury Oats / Silk Oats merit classification under CETH 1104 12 00 and not under 1904 20 00 as determined by the authorities below. - While challenging the decision of CESTAT, department sought review of impugned decision. - HELD THAT:- Looking into the findings of fact, this is not a case in which the said prayer can .....

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