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    <title>2009 (1) TMI 38 - CESTAT, NEW DELHI</title>
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    <description>Transportation of mushrooms was treated as falling within the exemption for vegetables under Notification No. 33/2004-ST, because the classification adopted by the adjudicating authority supported coverage under the notification. On that basis, the Tribunal found the original classification view correct for interim purposes and granted waiver of pre-deposit. The stay petition was accordingly allowed, with interim relief based on acceptance of the assessee&#039;s notification-based exemption claim at the pre-deposit stage.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32280</link>
      <description>Transportation of mushrooms was treated as falling within the exemption for vegetables under Notification No. 33/2004-ST, because the classification adopted by the adjudicating authority supported coverage under the notification. On that basis, the Tribunal found the original classification view correct for interim purposes and granted waiver of pre-deposit. The stay petition was accordingly allowed, with interim relief based on acceptance of the assessee&#039;s notification-based exemption claim at the pre-deposit stage.</description>
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