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2006 (5) TMI 276 - CESTAT, MUMBAIExtract: .......58.05, the very fact that these are admittedly embroidered fabrics would prima facie indicate that they would fall for classification, as claimed by the applicants, under Heading 58.05 and not under Heading 54, as claimed by the Revenue. We therefore, waive pre-deposit of the duty and stay recovery thereof pending the appeal. (Pronounced in Court.)
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