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2012 (11) TMI 724 - CESTAT, AHMEDABADWaiver of the pre-deposit - denial of exemption Notification No. 75/84 – Notification No. 75/84 is for kerosene which is used as an illuminant in oil burning lamps – Held that:- Notification No. 75/84 under tariff heading exempts the goods falling under Chapter 22, 27 or 29 is subject to the condition enumerated in the said notification - serial No. 52 of the said notification, the product described is kerosene of Chapter 27 as partially exempted and there are no conditions attached to that - product manufactured by the appellants fall under Chapter 2710.29 which would prima facie get covered under the said notification at least for the purpose of stay - appellants have made out a prima facie case for complete waiver of the pre-deposit
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