1998 (3) TMI 439 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered an application for waiver of pre-deposit of duty and penalty. The issue was the classification of polished steel balls under Heading 84.82. The Tribunal found that the balls did not differ by a specific extent and were classifiable under Heading 84.82. The appellant was directed to deposit Rs. 1.50 lakhs within two months for waiver of the remaining duty and penalty amount.