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2014 (1) TMI 465 - AT - Central ExciseClassification of Goods – Duty demanded on ‘Whey Platinum Standards’ and ‘X-tra Whey’ Waiver of Pre-deposits – Held that:- There was no test report available on record, one has got to determine the classification of the goods with reference to materials such as HSN notes - This exercise cannot be undertaken at this stage - the issue being contentious, the appellants directed to pre-deposit 50% of the total amount of duty as pre-deposits – upon such submission rest of the amount to be stayed till the disposal – Partial stay granted.
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