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    <title>1996 (1) TMI 257 - CEGAT, MADRAS</title>
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    <description>The Tribunal granted waiver of pre-deposit of duty and penalties in multiple appeals concerning the classification of tarpaulin cloth under Chapter Heading 52.07 or Tariff Heading 59.06. Despite refraining from expressing an opinion on the merits, the Tribunal acknowledged the prevalent doubt regarding the classification and decided to delve deeper into the issue. Both parties agreed to dispose of the matter on its merits, leading to the grant of waiver of pre-deposit. The judgment emphasized the importance of early resolution and comprehensive analysis in addressing the recurring classification issue effectively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85868</link>
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