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    <title>1993 (4) TMI 69 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>Pending the appellate tribunal&#039;s decision, duty on the product was to be recovered on the footing that it fell under Tariff Entry 4823.90 and qualified for Exemption Notification No. 135/89-C.E. The Court did not finally decide the classification or exemption dispute in the petition. Instead, it followed the interim approach used in connected matters and protected the revenue interest by requiring the differential duty to remain secured through bank guarantees until the appeal was decided.</description>
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      <description>Pending the appellate tribunal&#039;s decision, duty on the product was to be recovered on the footing that it fell under Tariff Entry 4823.90 and qualified for Exemption Notification No. 135/89-C.E. The Court did not finally decide the classification or exemption dispute in the petition. Instead, it followed the interim approach used in connected matters and protected the revenue interest by requiring the differential duty to remain secured through bank guarantees until the appeal was decided.</description>
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