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    <title>2003 (12) TMI 541 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted a waiver of pre-deposit of duty amounting to Rs. 64,55,997 as the product in dispute was found not suitable for use as fuel in spark ignition engines, despite meeting the flash point criteria for motor spirit classification under Chapter Heading 2710.13. The Tribunal considered the applicants&#039; classification under protest and concluded that a strong prima facie case existed for the waiver, leading to the grant of such waiver and the stay of recovery pending the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113257</link>
      <description>The Tribunal granted a waiver of pre-deposit of duty amounting to Rs. 64,55,997 as the product in dispute was found not suitable for use as fuel in spark ignition engines, despite meeting the flash point criteria for motor spirit classification under Chapter Heading 2710.13. The Tribunal considered the applicants&#039; classification under protest and concluded that a strong prima facie case existed for the waiver, leading to the grant of such waiver and the stay of recovery pending the appeal.</description>
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