2002 (3) TMI 572 - AT - Customs

Summary

The application sought waiver of pre-deposit of duty of Rs. 1,21,012/- and penalty of Rs. 5 lakhs. The dispute was about the classification of "electric ballast with housing for compact fluorescent lamps." The importers claimed classification under CTA 8504.10, but it was upheld under 9405.40 as lighting fittings by the Commissioner (Appeals). The Tribunal found the applicants had a strong case and granted waiver of pre-deposit of duty and penalty.