https://www.taxtmi.com/caselaws?id=107320 Classification of flexible plastic corrugated material manufactured by extrusion remained arguable on a prima facie view, because the product's fluted layers, the earlier Tribunal view in the assessee's own matter, and the relevant Chapter 39 notes did not conclusively displace the assessee's claim that it was not to be treated as a sheet for tariff purposes. The assessee therefore obtained waiver of pre-deposit and stay of recovery of duty pending disposal of the appeal, with the exemption and classification dispute left open for final determination. en-us Wed, 20 Feb 2002 00:00:00 +0530 Wed, 21 Mar 2012 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107320 Classification of flexible plastic corrugated material manufactured by extrusion remained arguable on a prima facie view, because the product's fluted layers, the earlier Tribunal view in the assessee's own matter, and the relevant Chapter 39 notes did not conclusively displace the assessee's claim that it was not to be treated as a sheet for tariff purposes. The assessee therefore obtained waiver of pre-deposit and stay of recovery of duty pending disposal of the appeal, with the exemption and classification dispute left open for final determination. Case-Laws Central Excise Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107320