https://www.taxtmi.com/caselaws?id=124436 Conditional exemption for asbestos cement sheets depended on the fly ash percentage being assessed on the finished goods at the time of clearance from the factory, not on wet weight during curing. The record indicated that the departmental computation had included water content, while production figures and returns appeared to reflect the actual cleared weight. Earlier Tribunal decisions also supported excluding water content from the fly ash calculation. On that basis, the appellants established a strong prima facie case for waiver of pre-deposit pending the appeal. en-us Wed, 06 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 13:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124436 Conditional exemption for asbestos cement sheets depended on the fly ash percentage being assessed on the finished goods at the time of clearance from the factory, not on wet weight during curing. The record indicated that the departmental computation had included water content, while production figures and returns appeared to reflect the actual cleared weight. Earlier Tribunal decisions also supported excluding water content from the fly ash calculation. On that basis, the appellants established a strong prima facie case for waiver of pre-deposit pending the appeal. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124436