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    <title>2005 (6) TMI 423 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=116351</link>
    <description>Classification of pre-fabricated building and public telephone booth goods under Chapter Heading 7308, rather than Heading 9406.00, was found to be supported by the Commissioner&#039;s reasons and the impugned order. The Tribunal held that no material had been produced to establish a prima facie case in favour of the appellants for waiver of pre-deposit, and no financial hardship was pleaded. The direction requiring pre-deposit of the duty amount was therefore upheld, and stay of recovery was not granted.</description>
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    <pubDate>Tue, 14 Jun 2005 00:00:00 +0530</pubDate>
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      <title>2005 (6) TMI 423 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=116351</link>
      <description>Classification of pre-fabricated building and public telephone booth goods under Chapter Heading 7308, rather than Heading 9406.00, was found to be supported by the Commissioner&#039;s reasons and the impugned order. The Tribunal held that no material had been produced to establish a prima facie case in favour of the appellants for waiver of pre-deposit, and no financial hardship was pleaded. The direction requiring pre-deposit of the duty amount was therefore upheld, and stay of recovery was not granted.</description>
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      <pubDate>Tue, 14 Jun 2005 00:00:00 +0530</pubDate>
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