https://www.taxtmi.com/caselaws?id=240840 CTC tea processing machines were described in clearance documents as leaf cutting machines and had been classified under chapter heading 84388040, with that classification already accepted by the department. Supporting Chartered Engineer and consumer-body certificates indicated the machines were used only for cutting tea leaves, and there was no material showing suppression about their function. On that prima facie basis, the claimed classification and exemption under Notification No. 6/2006-C.E. were treated as sufficiently supported, justifying complete waiver of pre-deposit and stay of recovery pending appeal. en-us Fri, 22 Mar 2013 00:00:00 +0530 Fri, 13 Dec 2013 07:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240840 CTC tea processing machines were described in clearance documents as leaf cutting machines and had been classified under chapter heading 84388040, with that classification already accepted by the department. Supporting Chartered Engineer and consumer-body certificates indicated the machines were used only for cutting tea leaves, and there was no material showing suppression about their function. On that prima facie basis, the claimed classification and exemption under Notification No. 6/2006-C.E. were treated as sufficiently supported, justifying complete waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240840