https://www.taxtmi.com/caselaws?id=126069 Goods were held, for pre-deposit purposes, to be prima facie classifiable under heading 1905 as waffles or wafers coated with chocolate rather than biscuits, applying common parlance, sample appearance, chocolate coating, and the Chief Chemist's opinion. The appellants' affidavit evidence was found insufficient at this stage to displace the impugned classification and duty demand. The tribunal directed deposit of 50% of the duty amount within four weeks and granted waiver of pre-deposit and stay of recovery of the penalty and balance duty on compliance. en-us Wed, 04 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 10:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126069 Goods were held, for pre-deposit purposes, to be prima facie classifiable under heading 1905 as waffles or wafers coated with chocolate rather than biscuits, applying common parlance, sample appearance, chocolate coating, and the Chief Chemist's opinion. The appellants' affidavit evidence was found insufficient at this stage to displace the impugned classification and duty demand. The tribunal directed deposit of 50% of the duty amount within four weeks and granted waiver of pre-deposit and stay of recovery of the penalty and balance duty on compliance. Case-Laws Central Excise Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126069