2014 (1) TMI 421 - AT - Central Excise

Classification of Goods Chapter 9 OR Chapter 21 - Duty demand on Sambar powder Rasam powder Garam masala Waiver of Pre-deposit Held that - Following CCE Mumbai-III Vs Narendrakumar & Co. 2008 (7) TMI 224 - CESTAT MUMBAI the issue would be looked into at the time of appeal hearing - the requirement of pre-deposit of duty along with interest and penalties waived Stay granted.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the waiver of predeposit of duty amounting to Rs.3,47,791/- along with interest and penalties for the appellant in a case involving classification of products like Sambar powder and Garam masala under Chapter 9. The Tribunal considered its earlier stay order and granted unconditional stay, waiving the predeposit requirement based on the decision.