https://www.taxtmi.com/caselaws?id=265873 Cashew shell liquid classified under Chapter Heading 13021920 was treated as prima facie covered by the Small Scale Industry exemption, because the amended annexure to Notification No. 8/2003-CE, as clarified by the TRU letter dated 01.03.2006, corrected the exemption entry to Chapter 9 to 20. On that basis, the appellant established a prima facie case that the denial of exemption was not sustainable at the interim stage. The entire pre-deposit of duty, interest and penalty was therefore waived, and recovery was stayed pending disposal of the appeal. en-us Thu, 07 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265873 Cashew shell liquid classified under Chapter Heading 13021920 was treated as prima facie covered by the Small Scale Industry exemption, because the amended annexure to Notification No. 8/2003-CE, as clarified by the TRU letter dated 01.03.2006, corrected the exemption entry to Chapter 9 to 20. On that basis, the appellant established a prima facie case that the denial of exemption was not sustainable at the interim stage. The entire pre-deposit of duty, interest and penalty was therefore waived, and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265873