1995 (8) TMI 163

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..... der per : Jyoti Balasundaram, Member (J)]. - Arguing upon the application for waiver of pre-deposit of Rs. 1,42,000/- confirmed by the authorities below on `stamping foils imported by the applicants, Shri Lachman Dev, Learned Consultant submits that the imported goods were classifiable under Heading 32.12 of the Import Tariff Schedule and assessed to duty and the rate of duty applicable was a .....

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..... ce the end-use certificate. No notice was issued to the importers regarding production of any documents and further the importer did produce the end-use certificate at the appellate stage even though such production was not required. In the absence of such a requirement he submits that the duty demand has been wrongly confirmed and therefore prays for waiver of pre-deposit of the same. Shri Mewa S .....

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