2013 (12) TMI 1400

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Full Text of the Document

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....he Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 3,53,321/-. The demand is in respect of Education Cess. The applicant submitted that the Basic Customs Duty and CVD on the goods is exempted hence they are not liable to pay Education Cess. 3. The Revenue submitted that the goods in question were not exempted from p....