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2007 (4) TMI 412 - CESTAT, MUMBAIExtract: .......ed for testing either blood, tissue fluids or urine etc. and, therefore, prima facie, classification under Heading 90 27 cannot be sustained. We, therefore hold that the demand under this heading is, prima facie, not sustainable and therefore, waive the requirement of pre-deposit of the duty and penalty and stay recovery thereof pending the appeal.
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