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    <title>2002 (11) TMI 523 - CEGAT, MUMBAI</title>
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    <description>Pre-deposit in customs/excise appeals may be waived in part where the appellant shows a prima facie dispute on classification and recovery would be inappropriate pending appeal. On the stated facts, the Tribunal considered the defence that the goods were grey synthetic fabrics under Chapter 54 rather than industrial fabrics under Chapter 59, and found prima facie force in that position. It therefore directed a partial deposit of duty and stayed recovery of the balance duty and penalties until disposal of the appeals.</description>
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    <pubDate>Fri, 29 Nov 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=107155</link>
      <description>Pre-deposit in customs/excise appeals may be waived in part where the appellant shows a prima facie dispute on classification and recovery would be inappropriate pending appeal. On the stated facts, the Tribunal considered the defence that the goods were grey synthetic fabrics under Chapter 54 rather than industrial fabrics under Chapter 59, and found prima facie force in that position. It therefore directed a partial deposit of duty and stayed recovery of the balance duty and penalties until disposal of the appeals.</description>
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      <pubDate>Fri, 29 Nov 2002 00:00:00 +0530</pubDate>
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