1998 (7) TMI 374 - AT - Central Excise

Summary

The judgment concerns an application for dispensing with pre-deposit of Rs. 1,86,663 related to the classification of Spent Sulphuric Acid under the Central Excise Tariff Act. The appellant argued that the acid should not be classified as excisable based on a trade notice and a Tribunal order. The Department disagreed, citing a different Tribunal decision. The Tribunal granted the stay based on the balance of convenience.