1998 (3) TMI 445 - AT - Central Excise

Summary

The judgment concerns a request for waiver of pre-deposit of duty amounting to Rs. 5.2 lakhs for the classification of self-adhesive plates under Heading 39.19 instead of 39.20. The applicant argued for classification under Heading 39.20 based on similar products by other manufacturers. The Departmental Representative argued for classification under Heading 39.10 based on the nature of the products. The Tribunal found it difficult to accept classification under Heading 39.20 and ordered a deposit of Rs. 2.5 lakhs within two months, with the remaining amount waived and recovery stayed. Compliance was ordered by 31-3-1998.