2011 (6) TMI 558 - AT - Central Excise

Stay application - waiver of pre-deposit classification - venetian blinds made out of imported polyester fibre and coated with scrotch guard and then fitted along with nylon cords Held that - under the Customs Tariff, the goods covered were imported textile made-ups under heading No. 6303 and therefore we find prima facie merit in assessee s contention of classification under CETA sub-heading No. 6303 92 00. prayer for waiver of pre-deposit Stay application is hereby allowed.

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of duty of Rs. 2,14,789 along with interest. The demand was confirmed due to classification of venetian blinds made of imported polyester fiber under Tariff Heading 3925 30 00. However, the Tribunal found merit in the assessee's claim for classification under CETH sub-heading 6303 92 00 as made-up textile articles. The Tribunal granted the waiver of pre-deposit and stayed recovery of the duty during the appeal.