https://www.taxtmi.com/caselaws?id=124243 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the applicant regarding the classification of "Printed Plastic Card" products, determining they belong under Chapter 49 instead of the chapter claimed by the Revenue. The Tribunal found the products excluded from the initially claimed chapter based on Section Note 2 of Section VII. Consequently, the applicant established a prima facie case for the waiver of pre-deposit of duty and penalty, leading to the Tribunal granting the waiver and staying the recovery of amounts in question until the appeal's final disposal. en-us Thu, 12 Jun 2008 00:00:00 +0530 Thu, 27 Sep 2012 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124243 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the applicant regarding the classification of "Printed Plastic Card" products, determining they belong under Chapter 49 instead of the chapter claimed by the Revenue. The Tribunal found the products excluded from the initially claimed chapter based on Section Note 2 of Section VII. Consequently, the applicant established a prima facie case for the waiver of pre-deposit of duty and penalty, leading to the Tribunal granting the waiver and staying the recovery of amounts in question until the appeal's final disposal. Case-Laws Central Excise Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124243