https://www.taxtmi.com/caselaws?id=123494 An exemption notification prescribing an 8% rate for solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs under Heading 68.07, was applied to the appellant's goods. The earlier adverse view relied on materially different notification wording, especially the deleted reference to goods used in prefabricated buildings, so that reasoning was not persuasive for the present entry. On that prima facie basis, the appellant established a case against the duty demand, and waiver of pre-deposit with stay of recovery was granted for duty, penalty and interest pending appeal. en-us Wed, 28 May 2008 00:00:00 +0530 Fri, 14 Sep 2012 16:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123494 An exemption notification prescribing an 8% rate for solid or hollow building blocks, including aerated or cellular light weight concrete blocks and slabs under Heading 68.07, was applied to the appellant's goods. The earlier adverse view relied on materially different notification wording, especially the deleted reference to goods used in prefabricated buildings, so that reasoning was not persuasive for the present entry. On that prima facie basis, the appellant established a case against the duty demand, and waiver of pre-deposit with stay of recovery was granted for duty, penalty and interest pending appeal. Case-Laws Central Excise Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123494