https://www.taxtmi.com/caselaws?id=121002 Coating ERW pipes with coal tar enamel and polyethylene was treated as outside manufacture for the dispute period because the relevant Chapter 73 note was amended only from 18-4-2006. The classification of the pipes under Heading 73.06 was not in dispute, and an earlier Tribunal order supported the assessee's position. The Tribunal also noted that service tax had been paid on the same activity during the same period. On that basis, the assessee showed a strong prima facie case, and waiver of predeposit with stay of recovery of the balance duty and penalty was granted. en-us Wed, 28 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 18:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121002 Coating ERW pipes with coal tar enamel and polyethylene was treated as outside manufacture for the dispute period because the relevant Chapter 73 note was amended only from 18-4-2006. The classification of the pipes under Heading 73.06 was not in dispute, and an earlier Tribunal order supported the assessee's position. The Tribunal also noted that service tax had been paid on the same activity during the same period. On that basis, the assessee showed a strong prima facie case, and waiver of predeposit with stay of recovery of the balance duty and penalty was granted. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121002