2013 (11) TMI 702

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..... made by ld. Counsel that CBE&C circular, which has been relied upon by the first appellate authority, cannot put condition which were not found in the notification - Following decision of case in Inter-Continental (India) [2008 (4) TMI 23 - Supreme court] - Appellants have made out the case for waiver of the pre-deposit of the amounts involved. Accordingly, the applications for waiver of pre-depo .....

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..... 97-Cus. The goods were assessed provisionally and allowed to be cleared. Samples were drawn and tested in Customs Laboratory, Vadodara, who, in their test report have held that these can be considered as laminated/coated one side by polyurethane and can be covered under the Heading No.94 of Notification No.11/97-Cus. It was the claim of the appellant before the lower authorities that these items f .....

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..... hich has been upheld by Hon ble Apex Court in their judgment reported at 2008 (226) ELT 16 (SC). 4. In view of this, we find that both the appellants have made out the case for waiver of the pre-deposit of the amounts involved. Accordingly, the applications for waiver of pre-deposit of balance amounts involved are allowed and recovery thereof stayed till the disposal of appeals. (Dictated Pr .....

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