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2013 (9) TMI 776 - ALLAHABAD HIGH COURTConcessional rate of duty - Use of metallic parts in the manufacturing of tent - Notification No.29/2004-CE - Held that:- The use of aluminum pipes to hold the tents will not prima facie take them out of the notified goods for deny the concessional rate of clearance of goods - petitioner has made out prima facie case for waiver of the pre-deposit of the entire amount as a condition for hearing of the appeal before the Commissioner of Appeals and that the order to deposit 25% of the duty is not only against the strong prima facie case but will also in the facts and circumstances of the case cause serious prejudice to the petitioner - The order of the Commissioner (Appeals) dated 24.8.2012 directing the petitioner to deposit 25% duty as pre-deposit as condition of waiver is set aside. - full stay granted.
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