1998 (2) TMI 382 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered a case involving classification of goods under Heading 38.09 or 39.06. The applicant sought waiver of pre-deposit of Rs. 12.39 lakhs. The Tribunal found that the goods were classifiable under Heading 38.09 as finishing agents, not under 39.06. The applicant was directed to deposit Rs. 2 lakhs within two months for waiver of the balance amount. Compliance was required by March 24, 1998.