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    <title>2014 (8) TMI 1089 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the applicant to take the vessel outside India for dry docking by requiring an additional bank guarantee to secure the revenue&#039;s interest. This decision balanced the applicant&#039;s request with the revenue&#039;s concerns, considering the pending classification issue and the statutory requirement for dry docking. The detailed analysis of the classification issue and the permission for dry docking provided a comprehensive resolution to the complex legal matters involved in the case.</description>
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      <description>The Tribunal allowed the applicant to take the vessel outside India for dry docking by requiring an additional bank guarantee to secure the revenue&#039;s interest. This decision balanced the applicant&#039;s request with the revenue&#039;s concerns, considering the pending classification issue and the statutory requirement for dry docking. The detailed analysis of the classification issue and the permission for dry docking provided a comprehensive resolution to the complex legal matters involved in the case.</description>
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