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    <title>2013 (12) TMI 1394 - CESTAT KOLKATA</title>
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    <description>In a classification dispute over excisable goods, the tribunal found a strong prima facie case for treating the product as an Ayurvedic medicament rather than an edible preparation. Prior classifications of the same product by other Commissionerates supported the applicant&#039;s plea, and the challenge to differential treatment was not addressed in the impugned order. The record did not substantiate the Revenue&#039;s suggestion that goods manufactured at different locations were materially different. Applying the principle that the same goods should ordinarily receive uniform classification, the tribunal held that complete waiver of pre-deposit and stay of recovery was warranted pending appeal.</description>
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    <pubDate>Mon, 29 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1394 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=241729</link>
      <description>In a classification dispute over excisable goods, the tribunal found a strong prima facie case for treating the product as an Ayurvedic medicament rather than an edible preparation. Prior classifications of the same product by other Commissionerates supported the applicant&#039;s plea, and the challenge to differential treatment was not addressed in the impugned order. The record did not substantiate the Revenue&#039;s suggestion that goods manufactured at different locations were materially different. Applying the principle that the same goods should ordinarily receive uniform classification, the tribunal held that complete waiver of pre-deposit and stay of recovery was warranted pending appeal.</description>
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      <pubDate>Mon, 29 Apr 2013 00:00:00 +0530</pubDate>
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