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2013 (11) TMI 1102 - CESTAT KOLKATAClassification of water cooled cables - Waiver of pre-deposit of duty - Penalty under erstwhile Rule 173Q of Central Excise Rules, 1944 r.w Section 11AC of Central Excise Act, 1944 – Held that:- Following Pillar Induction (India) P. Ltd. vs. CCE, Chennai [1999 (1) TMI 158 - CEGAT, NEW DELHI] - The applicant are engaged in the manufacture of water cooled cables which are primarily used as claimed by them with electric induction furnaces - Water cooled cables are classifiable under Chapter sub-heading 8544.00 of CETA, 1985 - the applicant could not able to make a prima facie case for total waiver of dues - the applicant directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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