https://www.taxtmi.com/caselaws?id=119272 The Tribunal allowed the application for dispensing with pre-deposit of duty amount and personal penalty, amounting to Rs. 7,93,320, due to the denial of exemption for sports goods under Notification No. 6/2002. The Tribunal considered the products in question, "Thrillers" and "Climbers," as falling under the category of "sports goods" based on previous orders and the HSN explanatory note. Citing precedents, including a case where playing cards were classified as sports goods, the Tribunal found the appellants had a strong prima facie case on merits, warranting the unconditional allowance of the stay petition. en-us Mon, 24 Jul 2006 00:00:00 +0530 Tue, 10 Jul 2012 11:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119272 The Tribunal allowed the application for dispensing with pre-deposit of duty amount and personal penalty, amounting to Rs. 7,93,320, due to the denial of exemption for sports goods under Notification No. 6/2002. The Tribunal considered the products in question, "Thrillers" and "Climbers," as falling under the category of "sports goods" based on previous orders and the HSN explanatory note. Citing precedents, including a case where playing cards were classified as sports goods, the Tribunal found the appellants had a strong prima facie case on merits, warranting the unconditional allowance of the stay petition. Case-Laws Central Excise Mon, 24 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119272