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    <description>Spent compost waste removed by a 100% export oriented unit was prima facie treated as falling under Heading 31.01, and the duty demand was not meaningfully disputed on quantification. The plea for financial hardship was unsupported by evidence, so full waiver of pre-deposit was declined. However, the tribunal took a lenient approach at the stay stage and restricted the pre-deposit requirement to a reduced amount before hearing the appeal.</description>
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      <description>Spent compost waste removed by a 100% export oriented unit was prima facie treated as falling under Heading 31.01, and the duty demand was not meaningfully disputed on quantification. The plea for financial hardship was unsupported by evidence, so full waiver of pre-deposit was declined. However, the tribunal took a lenient approach at the stay stage and restricted the pre-deposit requirement to a reduced amount before hearing the appeal.</description>
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