2015 (5) TMI 769 - AT - Central Excise

Waiver of pre deposit - Classification of goods - Held that - Prima facie, it appears that the contents of the goods do not substantially contain nitrogen and phosphates. To call the goods as fertilizers, these ingredients substantially dominate. Therefore, appellant is directed to deposit ₹ 10,00,000 - Partial stay granted.

Summary

The Appellate Tribunal CESTAT CHENNAI directed the appellant to deposit Rs. 10,00,000 within eight weeks for goods not substantially containing nitrogen and phosphates to be called fertilizers. Compliance required by 22nd April, 2015, with balance demand stayed during appeal.