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of <h1>CESTAT Mumbai: No Pre-Deposit for CCTV & Fire Alarm Systems</h1> <h3>DATAMATICS INFORMATION TECHNOLOGY LTD. Versus COMMR. OF C. EX., MUMBAI-IV</h3> The Appellate Tribunal CESTAT, Mumbai waived pre-deposit of duty and penalty for CCTV and Fire Alarm Systems, ruling they are not marketable goods. ... Stay/Dispensation of pre-deposit - Demand and penalty - Excisability The Appellate Tribunal CESTAT, Mumbai waived pre-deposit of duty and penalty for CCTV and Fire Alarm Systems, ruling they are not marketable goods. The Tribunal's decision in Electronics Services v. CCE, Bombay supported this decision. Recovery of duty and penalty stayed pending appeal.
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