https://www.taxtmi.com/caselaws?id=256697 Packing machines were reclassified from heading 84.22 to 84.34 only for clearances to dairy buyers after the exemption notification came into force, and the Tribunal treated this inconsistent product classification as a prima facie indicator that an inapplicable exemption under Notification No. 6/06-CE was being claimed. It also noted that the statutory returns used abbreviated descriptions and did not disclose the full product description to revenue, which weighed against the appellant at the pre-deposit stage. On that basis, further pre-deposit was directed, with balance duty and penalty stayed during the appeal subject to compliance, while the co-appellants' personal penalties were waived. en-us Mon, 24 Nov 2014 00:00:00 +0530 Thu, 19 Feb 2015 13:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256697 Packing machines were reclassified from heading 84.22 to 84.34 only for clearances to dairy buyers after the exemption notification came into force, and the Tribunal treated this inconsistent product classification as a prima facie indicator that an inapplicable exemption under Notification No. 6/06-CE was being claimed. It also noted that the statutory returns used abbreviated descriptions and did not disclose the full product description to revenue, which weighed against the appellant at the pre-deposit stage. On that basis, further pre-deposit was directed, with balance duty and penalty stayed during the appeal subject to compliance, while the co-appellants' personal penalties were waived. Case-Laws Central Excise Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256697