https://www.taxtmi.com/caselaws?id=95522 Sweetened condensed milk cleared in barrels raised a classification dispute under Chapter 4 over whether it was concentrated condensed milk put up in unit containers. The Tribunal noted competing interpretations of Note 3 and the expression "unit container," and treated the issue as one requiring full hearing on the merits. For interim relief, it relied on an earlier order in the applicants' own case and the surrounding clearance and billing pattern to find a strong prima facie case, including on limitation. Waiver of pre-deposit and stay of recovery of duty and penalties was therefore granted pending appeal. en-us Thu, 22 Mar 2001 00:00:00 +0530 Tue, 13 Dec 2011 11:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95522 Sweetened condensed milk cleared in barrels raised a classification dispute under Chapter 4 over whether it was concentrated condensed milk put up in unit containers. The Tribunal noted competing interpretations of Note 3 and the expression "unit container," and treated the issue as one requiring full hearing on the merits. For interim relief, it relied on an earlier order in the applicants' own case and the surrounding clearance and billing pattern to find a strong prima facie case, including on limitation. Waiver of pre-deposit and stay of recovery of duty and penalties was therefore granted pending appeal. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95522