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2013 (3) TMI 164 - CESTAT MUMBAINotification no. 10/2006-CE dated 01.03.2006 benefit denied - applicant seeking waiver of pre-deposit of duty, interest and penalty - applicants are engaged in the manufacture of power driven pumps - Held that:- Going through the provisions of the notification as well as the Central Excise Tariff classification. The applicants are claiming classification under Heading 84137010 which covers power driven pump primarily designed for handling water. As the classification is not disputed by the Revenue, therefore, prima facie the applicants have made out a strong case for waiver of pre-deposit of the dues. Pre-deposit of the dues is therefore waived and recovery thereof stayed for hearing of the appeal.
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