2002 (8) TMI 480

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..... r per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs 2.50 lakhs approx. and penalty of equal amount, demanded and imposed on the ground that the refining and deodorising of crude pig fat with the applicant obtained, the end product being classifiable in Heading 15.01 of the tariff. 2. It is difficult to accept prima facie that the process that the appl .....

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