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2014 (6) TMI 717 - CESTAT MUMBAIWaiver of pre-deposit of duty - Classification Zymegold plus - Tariff Heading 3101 00 99 or under Tariff Heading 3808 - Held that:- As per the Chemical Examiner’s report dated 3-9-2010 and as the applicant submitted the write up in respect of the product in question and the applicant admitted presence of technical grade urea in the product in question. Therefore, the product in question cannot be classified as organic fertilizer under Tariff Heading 31 of the Central Excise Tariff. In respect of the limitation, we find that the applicants were regularly clearing the product in question at nil rate of duty by claiming classification under Tariff Heading 3101 00 99 of the Central Excise Tariff and filing statutory returns - The demand for the normal period of limitation as quantified in Annexure to the Show Cause Notice comes to Rs. 36 lakhs. - stay granted partly.
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