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    <title>2005 (6) TMI 381 - CESTAT, MUMBAI</title>
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    <description>In a pre-deposit application under the Central Excise Act, the Tribunal considered a classification dispute over Molten Sulphur manufactured from imported crude sulphur, between Chapter Heading 2505 and Chapter Heading 2804.90 of the Central Excise Tariff Act, 1985. Relying on the relevant chapter note and trade notice indicating classification under sub-heading 2505.00, it found a prima facie case in favour of the appellants and held that the balance of convenience supported interim protection. Waiver of pre-deposit and stay of recovery were therefore granted.</description>
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    <pubDate>Tue, 28 Jun 2005 00:00:00 +0530</pubDate>
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      <title>2005 (6) TMI 381 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115642</link>
      <description>In a pre-deposit application under the Central Excise Act, the Tribunal considered a classification dispute over Molten Sulphur manufactured from imported crude sulphur, between Chapter Heading 2505 and Chapter Heading 2804.90 of the Central Excise Tariff Act, 1985. Relying on the relevant chapter note and trade notice indicating classification under sub-heading 2505.00, it found a prima facie case in favour of the appellants and held that the balance of convenience supported interim protection. Waiver of pre-deposit and stay of recovery were therefore granted.</description>
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