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<h1>Waiver of duty deposit granted by Appellate Tribunal based on correct product classification under Chapter 30</h1> The Appellate Tribunal CEGAT, Mumbai granted the applicant's request for waiver of duty deposit of approximately Rs. 15.20 lakhs concerning the product ... Stay/Dispensation of pre-deposit - Classification dispute - Manufacture The Appellate Tribunal CEGAT, Mumbai considered an application for waiver of deposit of duty totaling Rs. 15.20 lakhs approximately. The dispute was regarding the classification of the product Tocofer by the Assistant Commissioner and the Commissioner (Appeals). The Tribunal found merit in the applicant's contention that the product should be classified differently based on the definition in Chapter 30. The duty deposit was waived, and the recovery stayed pending further appeal hearing on 21st May, 2003.
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