2005 (6) TMI 404

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..... [Order per : S.S. Kang, Vice-President]. Heard both sides. 2.Applicant filed this application for waiver of pre-deposit of duty of Rs. 13,65,279/-. 3.In this case the duty was confirmed after denying the benefit of Notification No. 25/2002-Cus., dated 1-3-2002 in respect of technology licence fee. 4.Contention of the applicant is that they had filed bill of entry claiming the classif .....

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..... date of payment of duty. 6.We find that in this case the authorities first assessed the drawings and design as part of imported machine and allowed the benefit of notification in spite of the fact that the appellant claimed the classification under Chapter 49 which covers design and manual. In these circumstances, prima facie applicant had a strong case in their favour. Therefore, the pre-depos .....

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