Court Denies Waiver of Pre-Deposit in Tyre Cord Fabric Classification Dispute; Claims Deemed Unsupported by Evidence.

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....Waiver of pre deposit - Classification of goods - distinction between dipped tyre cord fabric and rubberised tyre cord fabric - the appellants contention that the impugned goods were rubberised tyre cord fabrics obtained after stage 2 is an afterthought contrary to the evidence on record - AT....