2010 (1) TMI 1007 - AT - Customs

Summary

The Appellate Tribunal CESTAT Chennai heard an application for waiver of pre-deposit of duty of Rs. 24,45,580/- due to denial of concessional rate of duty on imported goods classified as re-melting ingots. The tribunal found a prima facie case for waiver based on the classification of goods and the end-use certificate provided, and therefore waived pre-deposit and stayed recovery pending appeal.