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2011 (9) TMI 1074 - AT - Central ExciseExtract: .......canvas cloth classifiable under Chapter Heading 63.07. Prima facie, the goods in question cannot be treated as part and accessories of motor vehicles and therefore, prima facie, the classification under Chapter 87 is not appropriate. We therefore, waive the requirement of pre-deposit and stay recovery of the amount in dispute pending of the appeal.
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