https://www.taxtmi.com/caselaws?id=238052 A prima facie case for waiver of pre-deposit was accepted in a dispute over classification of imported cotton seed oil and eligibility for exemption under Notification No. 21/2002-Cus. The appellant argued that the goods fell under heading 1512 and that the refined product was fit for human consumption, bringing it within the claimed exemption. The Central Food Laboratory report supported that refined oil was fit for human consumption, and the order also noted prima facie support from departmental understanding and a High Court view. Recovery of the demanded amounts was stayed pending disposal of the appeals. en-us Mon, 15 Jul 2013 00:00:00 +0530 Tue, 15 Oct 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238052 A prima facie case for waiver of pre-deposit was accepted in a dispute over classification of imported cotton seed oil and eligibility for exemption under Notification No. 21/2002-Cus. The appellant argued that the goods fell under heading 1512 and that the refined product was fit for human consumption, bringing it within the claimed exemption. The Central Food Laboratory report supported that refined oil was fit for human consumption, and the order also noted prima facie support from departmental understanding and a High Court view. Recovery of the demanded amounts was stayed pending disposal of the appeals. Case-Laws Customs Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238052