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2015 (10) TMI 1632 - AT - Central ExciseWaivef of pre deposit - Classification of goods - Clearance of Silico Manganese slag - Held that:- Silico Manganese slag which emerges during the course of manufacture of the final product namely Silico Manganese was proposed to be classified under 2620 99 00 of CETA, 1985. Prima facie, we find force in the submission of the ld. Advocate for the applicant that in view of the Chapter Note 3 of Chapter 26 of the CETA, 1985, the refuse/residue, namely, Silico Manganese slag which are not used for the purpose of extraction of metal or chemical compound would not fall under the scope of the said Tariff Entry. Also, we find that the present demand pertains to the period prior to the amendment of Section 2(d) of Central Excise Act, 1944. In the result, the applicant could able to make out a prima facie case for waiver of pre-deposit of dues adjudged. Accordingly, all dues adjudged is waived and its recovery stayed during the pendency of the appeal. - Stay granted.
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