https://www.taxtmi.com/caselaws?id=93440 Prima facie application of the Tribunal's classification ruling on waterproof tarpaulin fabric supported waiver of pre-deposit and stay of recovery. The applicant was found to manufacture only waterproof fabric, and the coating layer was not visible to the naked eye. On that basis, the departmental material did not displace the earlier precedent that such fabric falls under Chapter 52 where the coating is not visible. The earlier order was therefore modified, duty deposit was waived, and recovery remained stayed. en-us Thu, 02 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93440 Prima facie application of the Tribunal's classification ruling on waterproof tarpaulin fabric supported waiver of pre-deposit and stay of recovery. The applicant was found to manufacture only waterproof fabric, and the coating layer was not visible to the naked eye. On that basis, the departmental material did not displace the earlier precedent that such fabric falls under Chapter 52 where the coating is not visible. The earlier order was therefore modified, duty deposit was waived, and recovery remained stayed. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93440