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    <title>1998 (11) TMI 330 - CEGAT, NEW DELHI</title>
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    <description>Classification of the impugned products as Ayurvedic medicines or cosmetics was treated as a debatable question requiring fuller examination of ingredients, use, and relevant precedents, so no strong prima facie case was shown on classification. Limitation, however, prima facie favoured the applicants because the demand was regarded as beyond the normal limitation period except for a short surviving period, which also had a connection with pending Larger Bench issues in the Cotspun line. On that combined prima facie assessment, conditional interim relief was granted by directing partial deposit, with waiver of the remaining pre-deposit and penalty and stay of recovery on compliance.</description>
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      <title>1998 (11) TMI 330 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92058</link>
      <description>Classification of the impugned products as Ayurvedic medicines or cosmetics was treated as a debatable question requiring fuller examination of ingredients, use, and relevant precedents, so no strong prima facie case was shown on classification. Limitation, however, prima facie favoured the applicants because the demand was regarded as beyond the normal limitation period except for a short surviving period, which also had a connection with pending Larger Bench issues in the Cotspun line. On that combined prima facie assessment, conditional interim relief was granted by directing partial deposit, with waiver of the remaining pre-deposit and penalty and stay of recovery on compliance.</description>
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