2005 (2) TMI 735 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant regarding the classification of 'Improved Sugar Crystal' as not a new commercial commodity. The tribunal granted a full waiver and stay of the amount required to be deposited under Section 35F of the Central Excise Act, 1944. The application was allowed in the above terms.