2011 (1) TMI 386 - AT - Central Excise

Waiver of pre-deposit - Notification No. 37/94-C.E. dated 1-3-1994 - The goods in question are ceramic candles - there is no dispute regarding the classification under Heading 69.11. S.No. 12 of the Table covers all goods falling under 6906.90 69.07 69.09 (other than 6909.30) and 69.11 - assessees have made out a prima facie case that the goods manufactured and cleared by them are covered by S.No. 13 attracting duty @ 20% ad valorem - Decided in the favour of assessee

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of duty. The dispute was regarding the classification of 'ceramic candles' under a specific notification. The tribunal held that the goods are covered by S.No. 13, attracting duty at 20% ad valorem, and waived the pre-deposit of duty, interest, and penalty pending the appeal.