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    <title>2001 (3) TMI 694 - CEGAT, MUMBAI</title>
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    <description>At the interim stage, the CEGAT granted waiver of pre-deposit and stayed recovery in a duty dispute concerning the excisability and marketability of cinematographic processing chemicals and residual chemical preparations. The Tribunal found that the Commissioner had relied on evidence from a different area of photography, which did not prima facie establish marketability of the goods in issue, and the record did not show prima facie suppression by the applicant. On that basis, the demand recovery was stayed pending disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=99484</link>
      <description>At the interim stage, the CEGAT granted waiver of pre-deposit and stayed recovery in a duty dispute concerning the excisability and marketability of cinematographic processing chemicals and residual chemical preparations. The Tribunal found that the Commissioner had relied on evidence from a different area of photography, which did not prima facie establish marketability of the goods in issue, and the record did not show prima facie suppression by the applicant. On that basis, the demand recovery was stayed pending disposal of the appeal.</description>
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      <pubDate>Wed, 21 Mar 2001 00:00:00 +0530</pubDate>
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