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2002 (3) TMI 572 - CEGAT, MUMBAIExtract: .......thereof. 3. emsp We have seen the test report and the invoice as also the customs tariff in the HSN. Prima facie, we find that the applicants have made a strong case in their support. We therefore grant prayer for waiver of pre-deposit of the differential duty as well as the penalty and stay their recovery during the pendency of the present appeal.
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