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2013 (12) TMI 979 - CESTAT CHENNAIClassification of Goods – HDPE Warp Kntted Fabrics manufactured - Chapter 54 OR 39 of Central Excise Tariff Act,1985 – Waiver of Pre-deposit – Held that:- The Board Circular clarify that the goods should be classified under Chapter 39 – assessee contended that the demand was not quantified correctly and they are eligible for CENVAT credit benefit - prima facie, there is dispute in classification of the goods – appellant directed to deposit Rupees twenty five lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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