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    <title>2011 (2) TMI 647 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled that the residual oil should be classified under either Heading 2710 or 2713, not Heading 2709, and directed the appellant to deposit Rs. 50,00,000 within eight weeks. The balance of duty, interest, and penalty was waived until the appeal&#039;s disposal. The Tribunal emphasized the importance of chemical testing for correct classification and did not address the penalty on the authorized signatory in this order.</description>
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      <description>The Tribunal ruled that the residual oil should be classified under either Heading 2710 or 2713, not Heading 2709, and directed the appellant to deposit Rs. 50,00,000 within eight weeks. The balance of duty, interest, and penalty was waived until the appeal&#039;s disposal. The Tribunal emphasized the importance of chemical testing for correct classification and did not address the penalty on the authorized signatory in this order.</description>
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