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2014 (3) TMI 347 - CESTAT NEW DELHIWaiver of pre deposit - Held that:- attention was drawn by appellant to product chemistry and submitted that above two goods are used in medicinal preparations. Nascopine is British Pharmacopea standard. It is Note 9 of the Chapter 29 excludes opium and narcotic drugs from scope of excise duty levy - Prima facie, it appears that calling for pre-deposit in both appeals shall cause undue hardship to the appellant - Temporary stay granted.
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