2004 (6) TMI 478

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..... dent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  The appellants are a Women Worker's Co-operative Society. They had manufactured and cleared on payment of duty at the rate of 8%, what was called "Raaga Herbal Powder" during March-December, 1997, claiming classification of the goods as Ayurvedic medicament under Heading 30.03 of the CETA Schedule. The department took the view that the .....

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..... eir activity under financial constraints. The society itself is non-existent now. Having regard to these circumstances as also to the fact that the much-needed empowerment of women must receive compassionate attention, we are inclined to grant waiver of pre-deposit and stay of recovery in respect of the duty demanded by the lower authorities. It is ordered accordingly. There will be waiver of pre- .....

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