https://www.taxtmi.com/caselaws?id=108007 Paper products classifiable under Chapter 48 were considered for exemption under the relevant Central Excise notifications for the material period, and the record showed that the paper was manufactured from pulp containing more than 50% by weight of bagasse. That factual position prima facie satisfied the notification condition relating to manufacture from unconventional raw materials, so the applicants established a strong prima facie case. On that basis, pre-deposit was waived and recovery of the differential duty was stayed pending appeal. en-us Wed, 24 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 13:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108007 Paper products classifiable under Chapter 48 were considered for exemption under the relevant Central Excise notifications for the material period, and the record showed that the paper was manufactured from pulp containing more than 50% by weight of bagasse. That factual position prima facie satisfied the notification condition relating to manufacture from unconventional raw materials, so the applicants established a strong prima facie case. On that basis, pre-deposit was waived and recovery of the differential duty was stayed pending appeal. Case-Laws Central Excise Wed, 24 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108007