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    <title>2000 (7) TMI 718 - CEGAT, NEW DELHI</title>
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    <description>Waiver of balance pre-deposit was granted where the appellants had already made part payment, furnished a bank guarantee for the secured amount, and demonstrated financial hardship. The Tribunal treated the later classification ruling cited by the appellants as creating a strong prima facie case that a body built on a duty-paid chassis fell under Heading 87.07 and qualified for Notification No. 175/86-CE. On that basis, further cash deposit was dispensed with, while the bank guarantee had to remain alive and the vehicle detention was to continue until disposal of the appeal.</description>
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      <title>2000 (7) TMI 718 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=99088</link>
      <description>Waiver of balance pre-deposit was granted where the appellants had already made part payment, furnished a bank guarantee for the secured amount, and demonstrated financial hardship. The Tribunal treated the later classification ruling cited by the appellants as creating a strong prima facie case that a body built on a duty-paid chassis fell under Heading 87.07 and qualified for Notification No. 175/86-CE. On that basis, further cash deposit was dispensed with, while the bank guarantee had to remain alive and the vehicle detention was to continue until disposal of the appeal.</description>
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