Classification dispute over tyre cord fabrics led to unconditional waiver of pre-deposit pending appeal.

A classification dispute concerning rubberised dipped nylon tyre cord fabrics justified unconditional waiver of the pre-deposit of duty and penalty pending appeal. The tribunal found that the stay petition could be allowed without insisting on deposit, and the appellant was relieved from pre-deposit requirements at the interlocutory stage. The main appeal was then fixed for hearing.

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Issues: Whether the appellant was entitled to unconditional waiver of the pre-deposit of duty and penalty pending appeal in view of the classification dispute concerning rubberised dipped nylon tyre cord fabrics.

Outcome: The stay petition was allowed unconditionally, and the main appeal was fixed for hearing.

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