https://www.taxtmi.com/caselaws?id=112146 At the interim stage, the appellants established a prima facie case for waiver of pre-deposit and stay of recovery on the duty and penalty demand. The tribunal held that the Commissioner could not reject the exemption claim for atraumatic needled sutures by substituting a personal visual opinion for the technical opinions and manufacturer certificates produced by the appellants. As the certificates supported the character of the goods and the exemption claim under Notification No. 5/98, interim protection was granted pending disposal of the appeal. en-us Thu, 17 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112146 At the interim stage, the appellants established a prima facie case for waiver of pre-deposit and stay of recovery on the duty and penalty demand. The tribunal held that the Commissioner could not reject the exemption claim for atraumatic needled sutures by substituting a personal visual opinion for the technical opinions and manufacturer certificates produced by the appellants. As the certificates supported the character of the goods and the exemption claim under Notification No. 5/98, interim protection was granted pending disposal of the appeal. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112146