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    <title>2002 (1) TMI 681 - CEGAT, MUMBAI</title>
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    <description>Goods described as fastening material were provisionally viewed as classifiable under Chapter Heading 7318 rather than Chapter Heading 8432, even though agricultural use was argued to support the latter heading. The classification finding was expressly limited to a prima facie view for the stay stage. On the deposit issue, waiver was declined because up-to-date financial statements were not produced, so the Tribunal could not verify current financial incapacity. Interim relief was made conditional on payment of a specified portion of the demand within the stated time.</description>
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      <description>Goods described as fastening material were provisionally viewed as classifiable under Chapter Heading 7318 rather than Chapter Heading 8432, even though agricultural use was argued to support the latter heading. The classification finding was expressly limited to a prima facie view for the stay stage. On the deposit issue, waiver was declined because up-to-date financial statements were not produced, so the Tribunal could not verify current financial incapacity. Interim relief was made conditional on payment of a specified portion of the demand within the stated time.</description>
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