https://www.taxtmi.com/caselaws?id=237775 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant regarding the classification of PET flakes under Chapter Heading No.3907, rejecting the Department's argument for Chapter Heading No.3915. For Polyester Staple Fibres, the retrospective amendment resulted in duty liability post 29.06.2010, with the appellant directed to deposit Rs.25 lakhs within twelve weeks. The Tribunal considered the exemption notification's retrospective nature and the appellant's financial hardship, granting a waiver of pre-deposit for the remaining amounts pending appeal disposal. en-us Wed, 18 Sep 2013 00:00:00 +0530 Tue, 08 Oct 2013 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237775 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant regarding the classification of PET flakes under Chapter Heading No.3907, rejecting the Department's argument for Chapter Heading No.3915. For Polyester Staple Fibres, the retrospective amendment resulted in duty liability post 29.06.2010, with the appellant directed to deposit Rs.25 lakhs within twelve weeks. The Tribunal considered the exemption notification's retrospective nature and the appellant's financial hardship, granting a waiver of pre-deposit for the remaining amounts pending appeal disposal. Case-Laws Central Excise Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237775