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2013 (10) TMI 888 - CESTAT BANGALOREExemption under Notification No. 3/2006 - Whether ‘cadbury perk’ can be called as wafer biscuits or not - Revenue was of the view that Cadbury perk cannot be considered as wafer biscuits and therefore exemption is not available – Held that:- Once it is accepted that the product is a wafer and wafer is a biscuit, it may be difficult to take a view that it is not a wafer biscuit - it will require more detailed consideration - Following International Foods Vs. CCE, Hyderabad [1974 (7) TMI 118 - ANDHRA PRADESH HIGH COURT] - wafer is a biscuit and therefore in view of the fact that there is no dispute that the product is covered under the category of wafer in terms of classification of Central Excise Tariff, it may not be correct to take a view to deny the exemption that it is not a wafer biscuit - the appellant has been able to make a prima facie case for eligibility of exemption under Notification No.3/2006. Valuation of Goods – Waiver of Pre-deposit - Revenue was of the view that the appellant cannot claim abatement towards re-distributors margin, dealers margin, cheque discounting expenses and secondary freight etc. – Held that:- The appellant is paying duty following the same system as followed by M/s. Cadbury India Ltd. in respect of their own products - M/s. Cadbury India Ltd. pays duty at the price at which the goods are sold to the redistributors and the same procedure has been followed - the appellant has been able to make out prima facie case against valuation issue also - the requirement of predeposit is waived and stay against recovery during the pendency of appeals is granted.
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