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    <title>2015 (3) TMI 588 - CESTAT BANGALORE</title>
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    <description>Competing laboratory reports on imported crude palm oil can determine whether the goods qualify for exemption under the notification, especially where the Revenue&#039;s own testing shows acid values below the disqualifying threshold. In such a situation, the Revenue laboratory report may be preferred for prima facie assessment of exemption eligibility, and the assessee may establish a strong case for interim relief. On that basis, waiver of pre-deposit and stay of recovery were granted pending the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257654</link>
      <description>Competing laboratory reports on imported crude palm oil can determine whether the goods qualify for exemption under the notification, especially where the Revenue&#039;s own testing shows acid values below the disqualifying threshold. In such a situation, the Revenue laboratory report may be preferred for prima facie assessment of exemption eligibility, and the assessee may establish a strong case for interim relief. On that basis, waiver of pre-deposit and stay of recovery were granted pending the appeal.</description>
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