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of <h1>Tribunal grants waiver for duty & penalty on cocoa bean import, classifying cocoa shells as waste.</h1> The Tribunal granted the applicants' request for waiver of pre-deposit of duty and penalty for importing cocoa beans. This decision was based on the ... Waiver of pre-deposit of duty - Import of coca beans - CVD paid @ 4% - Credit on CVD paid - Held that:- During the course of manufacture, cocoa beans are retrieved from the shell and shells are discarded. The applicants are selling the cocoa shells in the open market without payment of duty. The case of the Revenue is that the Cenvat credit is availed on the common inputs and cocoa shells are cleared without payment, therefore applicants are liable to pay 5% of the value of exempted cocoa shells cleared without payment of duty under Rule 6(2) of Cenvat Credit Rules, 2004. cocoa shell is a waste, hence prima facie, the applicants have a strong case. Hence, pre-deposit of the dues is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted. The applicants sought waiver of pre-deposit of duty and penalty for importing cocoa beans. Revenue claimed duty on cocoa shells cleared without payment. Tribunal waived pre-deposit as cocoa shells are waste, allowing stay of recovery during appeal.
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