https://www.taxtmi.com/caselaws?id=90309 In a classification dispute over beverage bases or concentrates, the Tribunal treated the classification issue as arguable, including the relevant Chapter Note position and the competing description of the goods as mixtures or compounded preparations. It also noted revenue neutrality, because duty paid on the goods would be available as credit in the manufacture of beverages. On that combined basis, the appellant was held to have established a strong prima facie case, justifying waiver of pre-deposit and interim protection pending disposal of the appeal on merits. en-us Fri, 19 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 10:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90309 In a classification dispute over beverage bases or concentrates, the Tribunal treated the classification issue as arguable, including the relevant Chapter Note position and the competing description of the goods as mixtures or compounded preparations. It also noted revenue neutrality, because duty paid on the goods would be available as credit in the manufacture of beverages. On that combined basis, the appellant was held to have established a strong prima facie case, justifying waiver of pre-deposit and interim protection pending disposal of the appeal on merits. Case-Laws Central Excise Fri, 19 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90309