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    <title>2014 (12) TMI 161 - CESTAT NEW DELHI</title>
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    <description>At the prima facie stage, stage-1 dipped tyre cord fabric was treated as distinct from rubberised tyre cord fabric after stage-2 processing, so classification was indicated under Chapter Heading 59.02 rather than the heading for rubberised tyre cord fabric. Marketability was also supported because the goods were transported to another unit and used in manufacture, showing a stable commodity capable of sale. On that basis, complete waiver of pre-deposit was not justified and a pre-deposit was ordered.</description>
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