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2016 (12) TMI 1104 - MADRAS HIGH COURTClassification of imported goods - Low Noise Block Down Converter - classified as Low Noise Block Down Converter under CTH 85437099 or as Universal Single KU Low Noise Booster under CTH 85299090? - Held that: - this Court is of the view that in respect of the identical import, the Commissioner [Appeals], in the Order-in-Appeal No.580/2013 dated 04.04.2013, has accepted the petitioner's classification of the goods as CTH 85437099. That apart, Circular No.13/2013 dated 05.04.2013, also prima facie appears to be fully in favour of the petitioner. Thus, the petitioner has been able to establish a prima facie case, which also would lien in favor of the petitioner while considering the aspect of balance of convenience. Stay of order-in-original dated 05.11.2013 sought for - Held that: - The three cardinal principles which have to be satisfied by the petitioner for being entitled to the grant of stay are [1] prima facie case; [2] balance of convenience; and [3] irreparable hardship. Petition allowed - decided in favor of petitioner.
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