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2013 (10) TMI 232 - AT - Central ExciseClassification of Goods - Waiver of Pre-deposit - The applicant is engaged in the manufacture of bio-fertilizer and classified under Chapter 31 of CETA, 1985 and cleared at NIL rate of duty – abatement of 33% under Notification No. 49/2008 - Held that:- Sl. No. 45 of the Table appended to Notification No. 49/2008 provides abatement of 33% in respect of insecticides classified under sub-heading 3808 - Prima facie, after considering the submissions of both sides and the financial hardship of the applicant, we find that the deposit already made by the applicant would be sufficient for waiver of predeposit of balance amount of duty along with interest and penalty - Stay granted.
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