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2015 (3) TMI 376 - CESTAT CHENNAIBenefit of exemption from CVD in terms of Central Excise Notification No. 4/2005 (S.No.2) as well as Notification No. 6/2002 (S.No. 246) - Demand of differential duty - Held that:- There is no dispute that prior to restructuring the Tariff, the goods were classifiable under sub-heading 1508.90 and the benefit of exemption was available to the applicant. After restructuring of the Tariff, the goods were classifiable under sub-heading 15171022. Both the sides admitted that the goods are classifiable under sub-heading 15171022, which indicates ‘Sal fat (processed or refined)’. On a plain reading of the wording of the notification, we find that the benefit of the exemption extended all goods except Margarine and other similar edible preparations. Prima facie, we find that the impugned goods are not margarine or other similar preparations. In view of that, we are of the prima facie view, the applicants are eligible for exemption notification. Hence, we waive the requirement of predeposit of duty and stay its recovery till the disposal of the appeals - Stay granted.
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