2013 (10) TMI 232

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..... ication No. 49/2008 provides abatement of 33% in respect of insecticides classified under sub-heading 3808 - Prima facie, after considering the submissions of both sides and the financial hardship of the applicant, we find that the deposit already made by the applicant would be sufficient for waiver of predeposit of balance amount of duty along with interest and penalty - Stay granted. - E/510/20 .....

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..... ter 31 of CETA, 1985 and cleared at NIL rate of duty. By the impugned order, the goods were classified under Chapter 38 as insecticides and under Chapter 34 as plant growing media. The learned counsel contested the demand on a preliminary ground insofar as the classification of the goods under Chapter 38 was done without extending the abatement of 33% under Notification No. 49/2008. It is also con .....

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..... Notification No. 49/2008 provides abatement of 33% in respect of insecticides classified under sub-heading 3808. Prima facie, after considering the submissions of both sides and the financial hardship of the applicant, we find that the deposit already made by the applicant would be sufficient for waiver of predeposit of balance amount of duty along with interest and penalty. At this stage, the lea .....

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