CESTAT rules 'Improved Sugar Crystal' not new commodity, grants waiver & stay.

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant, determining that 'Improved Sugar Crystal' is not classified as a new commercial commodity. The tribunal granted a full waiver and stay of the deposit amount under Section 35F of the Central Excise Act, 1944, allowing the application accordingly.

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The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant regarding the classification of 'Improved Sugar Crystal' as not a new commercial commodity. The tribunal granted a full waiver and stay of the amount required to be deposited under Section 35F of the Central Excise Act, 1944. The application was allowed in the above terms.

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