https://www.taxtmi.com/caselaws?id=112332 Individual ceramic pieces used in mosaic tiles were disputed under Chapter Headings 69.06/69.05, but the record did not show any sale or purchase of the goods and the marketability material relied on by the department was not disclosed to the appellants. The Tribunal also noted that duty had been paid on the finished mosaic tiles under Chapter Heading 68.07 for a later period, which supported a prima facie claim to captive consumption exemption under Notification No. 67/95. On that basis, a strong prima facie case was found for waiver of pre-deposit, and recovery was stayed pending the appeals. en-us Mon, 05 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112332 Individual ceramic pieces used in mosaic tiles were disputed under Chapter Headings 69.06/69.05, but the record did not show any sale or purchase of the goods and the marketability material relied on by the department was not disclosed to the appellants. The Tribunal also noted that duty had been paid on the finished mosaic tiles under Chapter Heading 68.07 for a later period, which supported a prima facie claim to captive consumption exemption under Notification No. 67/95. On that basis, a strong prima facie case was found for waiver of pre-deposit, and recovery was stayed pending the appeals. Case-Laws Central Excise Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112332