ORDER
T. Anjaneyulu, Member (J)
1. This is an application under Section 35F of the Central Excise Act, 1944 for waiver of pre-deposit order and to stay its recovery.
2. Appellants are a Public Sector Undertaking engaged in the manufacture of organic and inorganic chemicals falling under Chapter Heading 25, 28, 29 of the Central Excise Tariff Act, 1985.
3. The issue involved in the present case is of classification of “Molten Sulphur” manufactured by the appellants from import of crude sulphur. The appellants classified the said product under Chapter Heading 2505, whereas the Department has proposed the classification under CH 2804.90.
4. The Tribunal in the appellants own case while relying on the Supreme Court’s decision remitted the matter back for fresh adjudication stressing upon the binding effect of Trade Notices, supply of copy of chemical experts opinion, etc.
5. The copy of chapter note of classification list vide Trade Notice No. 92/86 dated 9-12-1986 shows that Molten Sulphur would be appropriately classifiable under sub-heading 2505.00 of the Central Excise Tariff.
6. Therefore, we find that the appellants have shown prima facie case and balance of convenience for granting of waiver and stay. Accordingly, full waiver of pre-deposit amount granted and stay its recovery. Application disposed of in the above terms.
(Pronounced in Court)