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    <title>2006 (4) TMI 374 - CESTAT, CHENNAI</title>
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    <description>The judgment addressed applications seeking waiver of predeposit and stay of recovery concerning duty and penalty amounts linked to the classification of goods under Heading 52.06/52.07 of the CETA Schedule. The appellant&#039;s argument based on previous judicial decisions led to a prima facie case against the duty demand quantified without notice. The classification dispute under Heading 59.01 Vs Heading 52.06 was resolved in favor of classifying under Heading 52.06. The Tribunal granted the applications for waiver and stay of recovery, emphasizing the need for prompt resolution due to significant financial implications.</description>
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      <link>https://www.taxtmi.com/caselaws?id=119141</link>
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