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    <title>2014 (10) TMI 376 - CESTAT MUMBAI</title>
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    <description>Printed paper and paper products intended for further printing or writing remain classifiable under Chapter 48 where Note 14 applies, including pre-printed stationery and PIN mailers used for recording PIN numbers and account details. In a classification dispute of this kind, the existence of a prima facie case against the demand and the absence of pleaded financial hardship may justify only conditional relief from pre-deposit. The operative effect is that complete waiver is not warranted on these facts, while a stay can be granted subject to deposit and compliance with the stipulated condition.</description>
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      <description>Printed paper and paper products intended for further printing or writing remain classifiable under Chapter 48 where Note 14 applies, including pre-printed stationery and PIN mailers used for recording PIN numbers and account details. In a classification dispute of this kind, the existence of a prima facie case against the demand and the absence of pleaded financial hardship may justify only conditional relief from pre-deposit. The operative effect is that complete waiver is not warranted on these facts, while a stay can be granted subject to deposit and compliance with the stipulated condition.</description>
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      <pubDate>Tue, 29 Apr 2014 00:00:00 +0530</pubDate>
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