https://www.taxtmi.com/caselaws?id=235706 Liquid paraffin wax manufactured in liquid form was treated as prima facie classifiable under Chapter 38.24 rather than Chapter 27.12, because the record showed it was not solid paraffin wax and the Board circular dated 01.08.2011, read with the HSN Explanatory Notes, supported classification of liquid chlorinated paraffins under Chapter 38.24. On that basis, a prima facie case was found for interim relief in the classification dispute, and pre-deposit was waived with recovery stayed pending disposal of the appeal. en-us Fri, 28 Jun 2013 00:00:00 +0530 Mon, 08 Feb 2016 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235706 Liquid paraffin wax manufactured in liquid form was treated as prima facie classifiable under Chapter 38.24 rather than Chapter 27.12, because the record showed it was not solid paraffin wax and the Board circular dated 01.08.2011, read with the HSN Explanatory Notes, supported classification of liquid chlorinated paraffins under Chapter 38.24. On that basis, a prima facie case was found for interim relief in the classification dispute, and pre-deposit was waived with recovery stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235706