https://www.taxtmi.com/caselaws?id=96028 In a classification dispute over processed knitted pile fabrics, the appellants showed a strong prima facie case for waiver of pre-deposit and stay of recovery. They argued that the grey fabric was only cut to convenient machine lengths and then washed, dyed, bleached, hydro-extracted, tumble dyed and dried, without being cut into shapes or sewn. The Department relied on tariff notes treating the goods as made-up textile articles, but the record indicated that the grey fabric had already been classified under Heading 60.01 and the narrow strips relied on by the Department were present at the grey stage. On that basis, the pre-deposit of duty and penalty was waived and recovery stayed during the appeal. en-us Fri, 01 Jun 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96028 In a classification dispute over processed knitted pile fabrics, the appellants showed a strong prima facie case for waiver of pre-deposit and stay of recovery. They argued that the grey fabric was only cut to convenient machine lengths and then washed, dyed, bleached, hydro-extracted, tumble dyed and dried, without being cut into shapes or sewn. The Department relied on tariff notes treating the goods as made-up textile articles, but the record indicated that the grey fabric had already been classified under Heading 60.01 and the narrow strips relied on by the Department were present at the grey stage. On that basis, the pre-deposit of duty and penalty was waived and recovery stayed during the appeal. Case-Laws Central Excise Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96028