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TMI Blog2014 (10) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... en two competing sub-headings viz. 3401.10 and 3307.30 of CETA, 1985. It is the claim of the Department that the goods in dispute are classifiable under sub-heading 3307.30 and not as bathing bar as claimed by the appellant under Chapter sub-heading 3401.10. We find this Tribunal in the case of Wipro Ltd. and also in the applicant’s own case discussed in detail the merit of classification of simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri S.P. Pal, Appraiser (AR), for the Respondent. ORDER This is an application seeking waiver of pre-deposit of duty of ₹ 6.50 crores and equal amount of penalty imposed under Rule 173Q of erstwhile Central Excise Rules, 1944 read with Section 11AC of CEA, 1944. 2. At the outset, the ld. Advocate Ms. Padmavati Patil, for the applicant submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commr. of Central Excise, Puddichery while examining the classification of goods sold by them under brand name Hamam, Lux, Lifebuoy, Rexona Saffron, Rexona Sandal and Rexona Coconut, dropped the proceedings initiated against them and held that the goods are classifiable under Chapter sub-heading 3401.10 of CETA, 1985 vide Order-in-Original No. 16/188/2002-CX Adj., dated 31-10-2008. She has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is the claim of the Department that the goods in dispute are classifiable under sub-heading 3307.30 and not as bathing bar as claimed by the appellant under Chapter sub-heading 3401.10. We find this Tribunal in the case of Wipro Ltd. and also in the applicant s own case discussed in detail the merit of classification of similar products and arrived at a conclusion that the said goods are clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge that the applicant s products are classifiable under Chapter sub-heading 3401.10 as claimed by the applicant. In the result, the applicant could be able to make a prima facie case for total waiver of dues adjudged and accordingly all dues adjudged is waived and its recovery stayed during the pendency of the appeal. S.P. allowed. (Operative part of the order already pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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