2007 (5) TMI 68 - AT - Central Excise

Stay /Dispensation of pre-deposit - Demand of duty made in respect of Saunf Ka Ark, Sandalwood Oil and Clove Oil - After considering the detail held that demand of duty not sustainable

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant regarding duty demand on Saunf Ka Ark, Sandalwood Oil, and Clove Oil classified under Heading 33.01. The tribunal found that the duty demand was mis-conceived as the items did not attract duty in the hands of the appellant who was only a re-packer. Stay applications were allowed, and there would be no recovery during the appeals.