2003 (6) TMI 375 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard the case of M/s. Sheela Foam Pvt. Ltd. regarding waiver of pre-deposit of Central Excise duty. The company argued that their products should be classified under sub-heading 3921.1, not as mattresses under Heading 94.04. The Tribunal found a strong prima facie case in favor of the Appellants based on Chapter 39 Note 10 and classification advice, staying the duty recovery pending appeal. Regular hearing set for 19-8-2003.