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of <h1>CESTAT Mumbai: Ice cream containers reclassified under Central Excise Tariff, waiver granted</h1> The Appellate Tribunal CESTAT, Mumbai ruled in favor of the applicants in a case concerning the classification of containers for ice cream under Central ... Stay/Dispensation of pre-deposit Issues: Classification of containers for ice cream under Central Excise Tariff headings, waiver of pre-deposit of duty and penaltyClassification Issue:The judgment deals with the classification of containers for ice cream under the Central Excise Tariff headings. The dispute arises from the classification of containers made predominantly of paper and aluminum under sub-heading 4823.90 instead of sub-heading 7616.90 as claimed by the applicants. The authorities relied on a test report showing paper's predominance in weight and a previous Tribunal decision. However, the applicants argued that the previous decision was under the old Central Excise Tariff, which had a specific predominance test not present in the current Chapter 76 or Chapter 48. The applicants cited cases supporting their claim that the product should be classified under Chapter 76. The Tribunal found a strong prima facie case for waiver based on these arguments and dispensed with the pre-deposit of duty and penalties, staying the recovery pending appeals.Waiver of Pre-deposit Issue:The main issue addressed in the judgment was the waiver of pre-deposit of duty and penalty imposed on the manufacturer and its Manager. The Tribunal considered the arguments presented by both sides, noting the reliance on a test report and a previous Tribunal decision by the authorities. However, the Tribunal found merit in the applicants' submission that the previous decision was based on a different tariff regime and that there was no specific test of predominance in the current tariff chapters relevant to the classification issue. Citing supporting cases, the Tribunal concluded that a strong prima facie case for waiver had been made out by the applicants. Consequently, the Tribunal dispensed with the pre-deposit of duty and penalties and stayed the recovery pending the appeals.This judgment by the Appellate Tribunal CESTAT, Mumbai addressed the issues of classification of containers for ice cream under specific Central Excise Tariff headings and the waiver of pre-deposit of duty and penalties. The dispute arose from the classification of containers predominantly made of paper and aluminum, with the authorities relying on a test report and a previous Tribunal decision. However, the Tribunal found merit in the applicants' argument that the previous decision was under an old tariff regime with specific tests not applicable to the current chapters. Citing supporting cases, the Tribunal concluded that the product should be classified under Chapter 76 and granted a waiver of pre-deposit of duty and penalties, staying the recovery pending appeals.
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