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2013 (12) TMI 669 - CESTAT CHENNAIGoods cleared in small packing – Assessable u/s 4A of Central Excise Act,1944 – Waiver of Pre-deposit – Held that:- Note 3 to Section VI and Note 1 to Section VII of the Central Excise Tariff Act, 1985 provides that goods put up in sets consisting of two or more separate constituents, some or all of which in all this section are intended to mixed together of obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are put up, clearly identifiable as being intended to be used together without being repacked. Revenue was of the view that the resin and hardener even though packed separately are intended to be used in the predetermined ratios - the goods were cleared even in 500 gms. – Relying upon The learned AR strongly relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner Vs. Convertor Adhesive & Chemicals (P) Ltd. [2005 (8) TMI 17 - SUPREME COURT OF INDIA] - It is apparent that the intended use of the product was not within the knowledge of the Department - the applicants failed to make out a prima facie case for waiver of pre-deposit – assessee directed to deposit Rupees forty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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