https://www.taxtmi.com/caselaws?id=245976 Interim relief under an exemption notification may be granted where the goods prima facie fall within the relevant tariff heading and are shown to operate as parts used in manufacturing the exempted product. The dispute concerned atraumatic needles claimed as exempt parts or accessories under Notification No. 6/2006-C.E.; the classification issue at the eight-digit level was treated as not decisive because the goods already fell under Heading 9018 at the four-digit level and were required for making needled sutures. On that basis, a strong prima facie case was found for stay of recovery and waiver of dues pending appeal. en-us Wed, 09 Jan 2013 00:00:00 +0530 Sun, 13 Apr 2014 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245976 Interim relief under an exemption notification may be granted where the goods prima facie fall within the relevant tariff heading and are shown to operate as parts used in manufacturing the exempted product. The dispute concerned atraumatic needles claimed as exempt parts or accessories under Notification No. 6/2006-C.E.; the classification issue at the eight-digit level was treated as not decisive because the goods already fell under Heading 9018 at the four-digit level and were required for making needled sutures. On that basis, a strong prima facie case was found for stay of recovery and waiver of dues pending appeal. Case-Laws Central Excise Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245976