2014 (6) TMI 818

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..... After examining the records and hearing both sides, we find that a classification dispute is involved in this case. The assessee classified their product viz. "Refined Palm Stearin" under heading 1511 90 while the Revenue classified it under heading 3823 11 of the Central Excise Tariff Schedule. The impugned demand of duty for the period September 2008 to March 2012 is on the basis of the latter c .....

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..... spute that their product was classifiable under heading 1511 and, hence, they cleared the goods by claiming the benefit of the relevant exemption notification. It further appears from the submissions of both sides that this Bench, in two recent stay orders, granted waiver and stay in favour of similar manufacturers of 'refined palm stearin', having found prima facie case on the ground of t .....

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