https://www.taxtmi.com/caselaws?id=100855 For treatment as sewing thread under Note 3 to Section XI, the yarn had to be dressed for use as sewing thread. The departmental test report did not state that this condition was satisfied, and the deficiency was also noted in the impugned order. On that basis, a strong prima facie case was found for the assessee, and the requirement of pre-deposit of central excise duty and penalty was waived pending the appeal. en-us Mon, 14 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 13:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100855 For treatment as sewing thread under Note 3 to Section XI, the yarn had to be dressed for use as sewing thread. The departmental test report did not state that this condition was satisfied, and the deficiency was also noted in the impugned order. On that basis, a strong prima facie case was found for the assessee, and the requirement of pre-deposit of central excise duty and penalty was waived pending the appeal. Case-Laws Central Excise Mon, 14 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100855