Waiver of Duty & Penalty for Crape Paper Classification

The Appellate Tribunal CEGAT, Mumbai granted waiver of duty and penalty in a case involving crape paper classification under heading 48.23 of the tariff, ruling that slitting crape paper does not constitute manufacture.

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The Appellate Tribunal CEGAT, Mumbai granted waiver of deposit of duty of Rs. 2,17,989/- and penalty of equivalent amount in a case where the applicant was absent and unrepresented. The Tribunal considered the classification of crape paper under heading 48.23 of the tariff and noted that slitting of crape paper does not amount to manufacture based on relevant notes.

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