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2015 (10) TMI 1172 - CESTAT CHENNAI

2015 (10) TMI 1172 - CESTAT CHENNAI - TMI - Waiver of pre deposit - Demand of differential duty - Concessional rate of duty - Held that:- prima facie, the appellant has not made out a case for full waiver of pre-deposit ordered. Hence, the appellant is directed to make pre-deposit of an amount of ₹ 4,00,000 within a period of eight weeks and to report compliance on 30.07.2015. Upon deposit of the said amount pre-deposit of the balance amounts of duty along with interest and penalty shall s .....

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judicating authority. The appellant is manufacturers of computers and other related goods. The appellant also manufactures a new generation computer, viz., "Thin Client". The issue is whether the said "Thin Client" is computer and entitled for concessional rate of duty of excise as applicable for computers. Further, the appellant purchases "Windows XP Software" to be loaded into the "thin client". The show cause notice proposed to demand duty of excise @16 .....

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