1995 (1) TMI 182 - AT - Central Excise

Summary

The appellate tribunal rejected the application for dispensation of a small amount under Section 35-F of the Central Excises and Salt Act, 1944. The issue involved the classification of "Laboratory Sinks" under Heading 6908.10. The appellants failed to provide evidence supporting their case or financial hardship. They were directed to deposit the amount within 8 weeks, with non-compliance risking dismissal of the appeal. Next hearing scheduled for 27th April, 1995.