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2013 (12) TMI 685 - AT - Central ExciseClassification of the goods – Waiver of Pre-deposit - The Revenue wants to classify under Heading 4820 of the Tariff, which covers registers, account books, notebooks, order books, receipt books, letter pads, manifold business forms etc. whereas the applicants want to classify the same as printed books, brochures, leaflets and similar printed matters - Held that:- The products, prima facie cannot be treated as printed books, brochures or leaflets, therefore the applicants have not made out a case for total waiver of duty - the applicants are directed to deposit an amount equal to 50% 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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