2014 (3) TMI 665

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..... he Tariff does not cover toilet papers. In view of this, prima facie the applicants have made out a strong case in their favour. The pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted. - E/1528/12-Mum,E/S/2376/12 - S/335/13/EB/C-II - Dated:- 24-1-2013 - S S Kang And S K Gaule, JJ. For the Appellant: Mr Gajendra Jain, Adv. .....

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..... tissues, handkerchiefs and towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres classifiable under Tariff heading 4818 of the Tariff. The contention is that the toilet papers which are specifically classifiable under heading 4818 10 00 are not covered under the third schedule of the Central Excise Tariff hence the applicants are not liable to pay duty as per the provisions of .....

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