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2011 (1) TMI 322 - CESTAT, NEW DELHIWaiver of pre-deposit - use of import goods - Classification - It is not in dispute that the said CPTs were dismantled and subject to certain processes and the resultant goods were cleared as envisaged under Rule 16 - Prima facie, in the facts of the case the processes undertaken on the goods received, under Rule 16 cannot be held to be amounting to manufacture and the resultant goods cannot be treated as manufactured goods and, therefore, parts and inputs imported duty free under Notification No. 25/99 cannot be used for such activity without payment of duty. - On merits, prima facie, the case of the department is strong - Appellant is directed to deposit and pre-deposit is waived
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