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2014 (2) TMI 359 - CESTAT CHENNAIClassification of goods - Denial of the concessional rate of CVD under Notification No.4/2006-CE dated 01.03.06 - Imposition of penalty - Held that:- Notification No.12/2012-CE dated 17th March, 2012 clearly clarified that the polished marble slabs and tiles are classifiable under C.T.H. No. 68022190 would eligible for the benefit of exemption under the said notification - applicant paid duty at the Bombay customs under protest. We find that the applicant made out a prima facie case for waiver of pre-deposit of entire dues. Accordingly, pre-deposit of entire duty along with interest and penalty is waived and its recovery stayed till the disposal of the appeals - Stay granted.
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