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    <title>2001 (2) TMI 455 - CEGAT, MUMBAI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted where the duty demand arose from re-classification of goods and the applicants showed a prima facie case that the assessments were final, not provisional. The record also indicated that the second show cause notice for differential duty was issued before the first reclassification proceeding had concluded, creating a procedural infirmity in the demand. On that basis, the period for differential duty was treated as limited and interim protection was justified.</description>
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      <description>Waiver of pre-deposit and stay of recovery were granted where the duty demand arose from re-classification of goods and the applicants showed a prima facie case that the assessments were final, not provisional. The record also indicated that the second show cause notice for differential duty was issued before the first reclassification proceeding had concluded, creating a procedural infirmity in the demand. On that basis, the period for differential duty was treated as limited and interim protection was justified.</description>
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