TMI Blog2012 (11) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter 22, 27 or 29 is subject to the condition enumerated in the said notification - serial No. 52 of the said notification, the product described is kerosene of Chapter 27 as partially exempted and there are no conditions attached to that - product manufactured by the appellants fall under Chapter 2710.29 which would prima facie get covered under the said notification at least for the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. It is his submission that the appellant manufactures Linear Alkyl Benzene Feed Stock and Low Aluminium Rolling Oil which correspond to the description given under Chapter Heading 2710.29 and they have been classifying the same which have been accepted by the Department and there is no dispute as regards the classification. It is his submission that Notification No. 75/84 at serial No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that the exemption granted by the Notification No. 75/84 is for kerosene which is used as an illuminant in oil burning lamps. It is his submission that the said classification also gives partial exemption to aviation turbine fuel by a specific entry No. 53. It is the submission that the product manufactured by the appellants may conform to the specification of hydrocarbon oil but is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 2710.29 which would prima facie get covered under the said notification at least for the purpose of stay. We are convinced that the appellants have made out a prima facie case for complete waiver of the pre-deposit of the amount involved and accordingly, we waive the pre-deposit of the amount involved and recovery thereof stayed till disposal of the appeal. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
