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2013 (12) TMI 870 - CESTAT AHMEDABADImproper benefit of Notification No. 23/1998 availed - Newsprint Rolls cleared Waiver of pre-deposit – Held that:- The papers which is intended for newspapers and should be cleared against a purchase order placed upon the manufacturers - the appellant is a manufacturer of paper of a kind which is intended for utilising in printing of newspaper - the news print Rolls stored in the unregistered premises were supplied against a purchase order placed by a newspaper on the appellant - the adjudicating authority has confirmed the demand but has not classified the product under which head he intends to demand the duty, as the classification under heading 4801 is not rejected and no other classification is made for the product, for demanding the duty – prima facie the appellant has made out a case in their favour – Pre-deposits waived till the disposal – Stay granted.
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