https://www.taxtmi.com/caselaws?id=204697 Ceramic candles classified under Heading 69.11 were treated as prima facie covered by Serial No. 13 of Notification No. 37/94-C.E., which applied to goods under Chapter Headings 69.01 to 69.11 other than those listed in Serial Nos. 1 to 12. On that basis, the assessee established a prima facie case that the applicable rate was 20% ad valorem rather than 30% ad valorem. The demand for differential duty, interest and penalty was therefore not required to be secured by pre-deposit at that stage, and recovery was stayed pending appeal. en-us Mon, 10 Jan 2011 00:00:00 +0530 Sat, 25 Jun 2011 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204697 Ceramic candles classified under Heading 69.11 were treated as prima facie covered by Serial No. 13 of Notification No. 37/94-C.E., which applied to goods under Chapter Headings 69.01 to 69.11 other than those listed in Serial Nos. 1 to 12. On that basis, the assessee established a prima facie case that the applicable rate was 20% ad valorem rather than 30% ad valorem. The demand for differential duty, interest and penalty was therefore not required to be secured by pre-deposit at that stage, and recovery was stayed pending appeal. Case-Laws Central Excise Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204697