2024 (10) TMI 165

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..... f penalty under Section 114A of the Customs Act - it was held by CESTAT that 'Since the classification of the goods is found to be falling under CTH 8467, hence in terms of Note 2(b) of Section XVI, parts of brush cutter will be classifiable under CTH 84679900.' HELD THAT:- There shall be stay of demand subject to appellant depositing the amount payable by way of duty with the respondent w .....

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