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1993 (4) TMI 168 - AT - Central ExciseExtract: .......toms as referred to in Sections 2 and 3 of the Customs Tariff Act, 1975 is not countervailing duty and in the absence of specific restriction of additional duty of customs to Rs. 800/- PMT in the third proviso to the notification (supra). The requirement of pre-deposit is, therefore, dispensed with and recovery of duties stayed pending the appeals.
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