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    <title>2007 (3) TMI 474 - CESTAT, MUMBAI</title>
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    <description>A stay of the Commissioner (Appeals) order was refused because the Tribunal found no prima facie ground to interfere at the interim stage. Thiourea 99% was noted as specifically covered by a tariff entry in Chapter 29, and the Apex Court precedent cited by Revenue was held not to prima facie cover the product. The appellate order was therefore allowed to remain in operation, while the true tariff classification was reserved for determination at the regular hearing of the appeal.</description>
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      <description>A stay of the Commissioner (Appeals) order was refused because the Tribunal found no prima facie ground to interfere at the interim stage. Thiourea 99% was noted as specifically covered by a tariff entry in Chapter 29, and the Apex Court precedent cited by Revenue was held not to prima facie cover the product. The appellate order was therefore allowed to remain in operation, while the true tariff classification was reserved for determination at the regular hearing of the appeal.</description>
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