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    <title>1999 (9) TMI 262 - CEGAT, MUMBAI</title>
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    <description>A classification dispute concerning whether the product fell under the fungicide heading or another excisable heading was considered together with the plea that the demand was prima facie time-barred because there was no intention to evade duty. The tribunal granted only partial relief on pre-deposit, requiring deposit of Rs. 3 lakhs while waiving the balance and staying recovery for the remaining amount.</description>
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