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The judgment by the Appellate Tribunal CEGAT, Mumbai involved a dispute over the classification of imported paper for cigarette manufacturing. The appellant agreed to deposit Rs. 1 lakh as evidence of bona fides, leading to a waiver of the remaining amount and a stay on its recovery. Compliance was required by October 4, 2001. [2001 (8) TMI 1151 - CEGAT, MUMBAI]
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