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    <title>2015 (1) TMI 442 - CESTAT AHMEDABAD</title>
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    <description>A stay-stage dispute concerned classification of imported coal and the resulting eligibility for exemption under Notification No. 12/2012-Cus. The tribunal noted that the tariff interpretation, chapter note relevance, import-document description of the coal, and the claimed exemption required deeper examination. Finding the matter arguable and contentious, it directed partial waiver of pre-deposit subject to specified deposits, while staying recovery of the balance demand pending disposal of the appeals.</description>
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      <description>A stay-stage dispute concerned classification of imported coal and the resulting eligibility for exemption under Notification No. 12/2012-Cus. The tribunal noted that the tariff interpretation, chapter note relevance, import-document description of the coal, and the claimed exemption required deeper examination. Finding the matter arguable and contentious, it directed partial waiver of pre-deposit subject to specified deposits, while staying recovery of the balance demand pending disposal of the appeals.</description>
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