1995 (2) TMI 168 - AT - Central Excise

Summary

The appellate tribunal in New Delhi addressed the classification issue of "Dryer Dropping Fibre" under Heading 5503.20. The tribunal directed the appellants to deposit the full duty amount of Rs. 41,18,943 within ten weeks from the order receipt, as they did not establish a prima facie case for dispensation. The appellants were given the option to apply for an out-of-turn hearing after complying with the deposit requirement.