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    <title>2005 (3) TMI 620 - CESTAT, NEW DELHI</title>
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    <description>Waiver of the balance pre-deposit was refused where the assessee&#039;s exemption claim under Notification No. 8/97-C.E. had already been rejected in its own case, with that view upheld by the High Court and left undisturbed by the Supreme Court. The Tribunal treated the imported dye used in manufacture for domestic tariff area clearance as raw material, so the finished goods could not be regarded as produced wholly from indigenous raw material. It also held that alleged financial hardship did not justify interim relief in a public revenue matter on the facts shown, and directed deposit of the remaining duty demand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115959</link>
      <description>Waiver of the balance pre-deposit was refused where the assessee&#039;s exemption claim under Notification No. 8/97-C.E. had already been rejected in its own case, with that view upheld by the High Court and left undisturbed by the Supreme Court. The Tribunal treated the imported dye used in manufacture for domestic tariff area clearance as raw material, so the finished goods could not be regarded as produced wholly from indigenous raw material. It also held that alleged financial hardship did not justify interim relief in a public revenue matter on the facts shown, and directed deposit of the remaining duty demand.</description>
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