2004 (6) TMI 109

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..... appellant is required to pre-deposit duty amount of Rs. 5,37,597/-. The appellants had filed Bill of Entry seeking classification of gear and clutches of Tillers under Customs Tariff Heading 84.32 and had cleared the same on payment of duty. However, a demand notice was issued stating that the Board's Circular No. 45/2001-Cus., dated 7-8-2001 has classified the item under Headings 8701.10 and 870 .....

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