https://www.taxtmi.com/caselaws?id=108619 A prima facie classification dispute over nylon monofilament yarn under Notification No. 4/97-C.E., Entry 96, led the CESTAT to accept that no meaningful distinction had been shown between monofilament and monofilament yarn for exemption purposes. As the goods were cleared in running length and the department had not established a convincing contrary classification basis, the assessee was held to have made out a case for interim protection. Waiver of pre-deposit was granted and recovery of duty and penalties was stayed pending final hearing. en-us Mon, 28 Jul 2003 00:00:00 +0530 Tue, 03 Apr 2012 10:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108619 A prima facie classification dispute over nylon monofilament yarn under Notification No. 4/97-C.E., Entry 96, led the CESTAT to accept that no meaningful distinction had been shown between monofilament and monofilament yarn for exemption purposes. As the goods were cleared in running length and the department had not established a convincing contrary classification basis, the assessee was held to have made out a case for interim protection. Waiver of pre-deposit was granted and recovery of duty and penalties was stayed pending final hearing. Case-Laws Central Excise Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108619