2012 (2) TMI 425

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..... duty paid on the same goods manufactured in other localities. Therefore, we grant waiver of requirement of pre-deposit of entire dues arising out of impugned order and stay the recovery thereof during the pendency of the appeals - Stay granted. - E/1198/2011 - Stay Order No. 328A/2012-EX(BR)(PB) - Dated:- 14-2-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri A.R.M. Rao, Advocate, f .....

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..... rrect and the refund taken has to be paid back to revenue. 2. The Counsel for the appellant submits that Chapter Note 8 to Chapter 38 of Central Excise Tariff reads as under : In relation to products of Chapter 3808 addition of chemicals and other ingredients like inert carriers or solvents, surface active dispersing and stabilising agents, emulsifiers, wetting and dispersing agents, deodoran .....

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..... n respect of duty payment. 3. The Authorised Representative of the Revenue submits that there is no change in the essential character of the product by adding the additives and therefore, it remains as Gibberillic acid and is classifiable under Tariff Item 3808 93 40. 4. We have considered the arguments from both sides. We find that the appellants have a strong case in view of Chapter Note 8 i .....

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