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    <title>2004 (8) TMI 505 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the stay application, halting recovery pending appeal, as it found the items &quot;Primosa&quot; and &quot;Simrose&quot; did not align with Chapter 21 descriptions. The appellants&#039; argument that the items were dietary food supplements classified under Chapter 15 was upheld, rejecting the Commissioner&#039;s classification under Chapter 21. Coercive recovery measures under Chapter 21 were prohibited until the final hearing.</description>
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    <pubDate>Wed, 11 Aug 2004 00:00:00 +0530</pubDate>
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      <title>2004 (8) TMI 505 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=114027</link>
      <description>The Tribunal allowed the stay application, halting recovery pending appeal, as it found the items &quot;Primosa&quot; and &quot;Simrose&quot; did not align with Chapter 21 descriptions. The appellants&#039; argument that the items were dietary food supplements classified under Chapter 15 was upheld, rejecting the Commissioner&#039;s classification under Chapter 21. Coercive recovery measures under Chapter 21 were prohibited until the final hearing.</description>
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