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    <title>1994 (11) TMI 211 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal analyzed the classification of imported machinery, eligibility for customs duty exemption, invocation of the extended period of limitation, and financial hardship claims. The stay application was partially allowed with specific conditions for pre-deposit and compliance, balancing the appellants&#039; financial position and the Revenue&#039;s interests. The matter was listed for mention on 27th April 1995, with directions to maintain the status quo on recovery proceedings during the appeal&#039;s pendency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83772</link>
      <description>The Tribunal analyzed the classification of imported machinery, eligibility for customs duty exemption, invocation of the extended period of limitation, and financial hardship claims. The stay application was partially allowed with specific conditions for pre-deposit and compliance, balancing the appellants&#039; financial position and the Revenue&#039;s interests. The matter was listed for mention on 27th April 1995, with directions to maintain the status quo on recovery proceedings during the appeal&#039;s pendency.</description>
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