https://www.taxtmi.com/caselaws?id=91376 Prima facie, the applicants did not establish that the mixture could not be used as chewing tobacco or that further processing was necessary to make it chewable, and the record did not clearly show receipt of goods without sale within the firm. On the exemption question, the notification was treated as prima facie creating an independent liability to additional duty, not one automatically covered by the basic duty exemption. Partial waiver of pre-deposit was therefore granted, subject to deposit of Rs. 2.5 lakhs, and recovery of the balance duty and penalty was stayed. en-us Thu, 01 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91376 Prima facie, the applicants did not establish that the mixture could not be used as chewing tobacco or that further processing was necessary to make it chewable, and the record did not clearly show receipt of goods without sale within the firm. On the exemption question, the notification was treated as prima facie creating an independent liability to additional duty, not one automatically covered by the basic duty exemption. Partial waiver of pre-deposit was therefore granted, subject to deposit of Rs. 2.5 lakhs, and recovery of the balance duty and penalty was stayed. Case-Laws Central Excise Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91376