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2003 (11) TMI 536 - CESTAT, NEW DELHIExtract: .......ssistant Commissioner classified the impugned goods under Heading 84.28, which is accepted by the applicant. Taking into consideration the facts and circumstances of the case, we find that applicant had a strong prima facie case in their favour. Therefore, pre-deposit of duty is waived for hearing of the Appeal. Adjourned to 1-1-2004 for arguments.
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