2013 (12) TMI 1498 - AT - Central Excise

Summary

Issues involved: Stay petition for waiver of pre-deposit of duty amount on distilled water cleared in combi-pack.

Summary:

Issue 1: Interpretation of conflicting views within the department
The appellant sought waiver of pre-deposit of duty on distilled water cleared in combi-pack, citing conflicting views within the department regarding similar cases. One appellate authority ruled against the appellant, while another upheld the order for a competitor. The appellant argued that in cases with differing views at the lower level, unconditional waiver is customary.

Issue 2: Classification of product in combination pack
Upon reviewing the records, it was noted that the appellant clears a combi-pack of Rabipur vaccine with distilled water included. The adjudicating authority classified the product under Chapter 30, which was deemed correct prima facie. Given the concurrent findings in a competitor's case, the appellant was granted a waiver of the pre-deposit amount, with recovery stayed pending appeal disposal.