2005 (6) TMI 381 - AT - Central Excise

Summary

Issues:
Classification of "Molten Sulphur" under Chapter Heading 2505 or CH 2804.90.

In the judgment by the Appellate Tribunal CESTAT, MUMBAI, the issue revolved around the classification of "Molten Sulphur" manufactured by the appellants. The appellants classified the product under Chapter Heading 2505, while the Department proposed classification under CH 2804.90. The Tribunal, referring to the Supreme Court's decision, emphasized the binding effect of Trade Notices and the supply of the chemical expert's opinion. The Trade Notice No. 92/86 dated 9-12-1986 indicated that Molten Sulphur should be classified under sub-heading 2505.00 of the Central Excise Tariff. Consequently, the Tribunal found that the appellants had established a prima facie case and the balance of convenience for granting a waiver and stay. Therefore, a full waiver of the pre-deposit amount was granted, and the recovery was stayed, leading to the disposal of the application in favor of the appellants.

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