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2014 (3) TMI 665 - CESTAT MUMBAIWaiver of pre deposit - Duty u/s 4 or 4A - Excisability of toilet paper - Held that:- under the Central Excise Tariff, toilet papers are separately classifiable than handkerchiefs, cleansing or facial tissues and towel and the third schedule to the Tariff does not cover toilet papers. In view of this, prima facie the applicants have made out a strong case in their favour. The pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
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