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    <title>1999 (5) TMI 163 - CEGAT, MUMBAI</title>
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    <description>Pesticides classification was considered in the context of the amendment to Chapter Note 2 of Chapter 38, with the appellants contending that their technical grade and formulated products fell outside Tariff Item 29.42. Relying on prior precedents, the Tribunal found a strong prima facie case for classification under Chapter 38 and granted interim relief by staying recovery and waiving pre-deposit pending final adjudication. The separate question whether bulk packing or retail packing amounts to manufacture was not decided at the interim stage and was left open for full consideration at final hearing.</description>
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    <pubDate>Wed, 12 May 1999 00:00:00 +0530</pubDate>
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      <title>1999 (5) TMI 163 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91422</link>
      <description>Pesticides classification was considered in the context of the amendment to Chapter Note 2 of Chapter 38, with the appellants contending that their technical grade and formulated products fell outside Tariff Item 29.42. Relying on prior precedents, the Tribunal found a strong prima facie case for classification under Chapter 38 and granted interim relief by staying recovery and waiving pre-deposit pending final adjudication. The separate question whether bulk packing or retail packing amounts to manufacture was not decided at the interim stage and was left open for full consideration at final hearing.</description>
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      <pubDate>Wed, 12 May 1999 00:00:00 +0530</pubDate>
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