https://www.taxtmi.com/caselaws?id=126468 In a classification dispute over a composite product comprising a sugar cone placed inside an aluminium foil cone, the tribunal treated the issue as one of prima facie classification for interim relief. It noted that the sugar cone was separately classifiable under Chapter 19 and the aluminium foil cone under Chapter 76, and that enclosing the sugar cone in the foil sleeve did not, on a preliminary view, convert the product into an aluminium container. The prior acceptance of the assessee's classification by the adjudicating authority also supported relief. On that basis, unconditional waiver of pre-deposit was granted and the stay application was allowed. en-us Tue, 16 Jun 2009 00:00:00 +0530 Fri, 09 Nov 2012 09:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126468 In a classification dispute over a composite product comprising a sugar cone placed inside an aluminium foil cone, the tribunal treated the issue as one of prima facie classification for interim relief. It noted that the sugar cone was separately classifiable under Chapter 19 and the aluminium foil cone under Chapter 76, and that enclosing the sugar cone in the foil sleeve did not, on a preliminary view, convert the product into an aluminium container. The prior acceptance of the assessee's classification by the adjudicating authority also supported relief. On that basis, unconditional waiver of pre-deposit was granted and the stay application was allowed. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126468