2006 (8) TMI 500 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai waived pre-deposit of duty of Rs. 1,71,021 for the applicant as they made a strong prima facie case for exemption based on eligibility under notification 6/2002-C.E. The goods in question, brass, were not excluded from the exemption despite being an alloy of copper. Recovery of duty was stayed pending appeal.