https://www.taxtmi.com/caselaws?id=93763 In a classification dispute over unsterilized absorbable sutures, the Tribunal found on a prima facie view that the goods appeared to fall under Chapter 42 rather than Chapter 5. An earlier appellate order in the assessee's favour did not by itself warrant complete stay of duty recovery, and the plea of revenue neutrality was not treated as determinative of classification. The Tribunal therefore declined full stay and directed a substantial pre-deposit, while leaving any Modvat credit claim to be considered by the jurisdictional authority at the appropriate stage under Rule 57E of the Central Excise Rules, 1944. en-us Fri, 14 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93763 In a classification dispute over unsterilized absorbable sutures, the Tribunal found on a prima facie view that the goods appeared to fall under Chapter 42 rather than Chapter 5. An earlier appellate order in the assessee's favour did not by itself warrant complete stay of duty recovery, and the plea of revenue neutrality was not treated as determinative of classification. The Tribunal therefore declined full stay and directed a substantial pre-deposit, while leaving any Modvat credit claim to be considered by the jurisdictional authority at the appropriate stage under Rule 57E of the Central Excise Rules, 1944. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93763