2013 (12) TMI 979

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..... ible for CENVAT credit benefit - prima facie, there is dispute in classification of the goods – appellant directed to deposit Rupees twenty five lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - E/666 to 668/2009 - - - Dated:- 2-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri S. Murugappan, Advoca .....

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..... He further submits that the Board Circular dated 24.9.92 is not applicable in view of the changes made in Budget 1995 under Chapter 54 with effect from 16.3.1995. On the other hand, the learned AR submits that the CBEC Circular F.No.54/12/91-CX I dated 24.9.1992 states that HDPE strips and tapes having width not exceeding 5 m shall be classified under sub-heading 3920.32. He also relied upon the .....

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