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<h1>CEGAT Mumbai: Duty & Penalty Waived for Refining Pig Fat</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the applicant, waiving the deposit of duty and penalty for refining and deodorizing crude pig fat. ... Stay/Dispensation of pre-deposit The Appellate Tribunal CEGAT, Mumbai waived deposit of duty and penalty for refining and deodorising crude pig fat, classifying it under Heading 05.01 instead of 15.01, with duty being nil. The process undertaken by the applicant was considered manufacturing.