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    <title>2013 (10) TMI 1330 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the applicant in a case involving the classification of &quot;Polythene VCI Paper Laminated Fabrics&quot; under tariff headings. The long-standing classification under Chapter Sub-Heading 5911 90 90 was upheld, rejecting the Department&#039;s proposal to reclassify it under Tariff Heading 3926 90 99. Additionally, the Tribunal granted the applicant&#039;s request for waiver of pre-deposit of duty amounting to &amp;amp;8377; 2.13 Lakhs, staying its recovery during the appeal process due to the lack of merit in the Department&#039;s reclassification claim.</description>
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    <pubDate>Mon, 07 Oct 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=172088</link>
      <description>The Tribunal ruled in favor of the applicant in a case involving the classification of &quot;Polythene VCI Paper Laminated Fabrics&quot; under tariff headings. The long-standing classification under Chapter Sub-Heading 5911 90 90 was upheld, rejecting the Department&#039;s proposal to reclassify it under Tariff Heading 3926 90 99. Additionally, the Tribunal granted the applicant&#039;s request for waiver of pre-deposit of duty amounting to &amp;amp;8377; 2.13 Lakhs, staying its recovery during the appeal process due to the lack of merit in the Department&#039;s reclassification claim.</description>
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