1998 (2) TMI 217

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..... Deva, Member (J)]. This stay application is filed by the applicants for waiver of pre-deposit of duty amounting to Rs. 89,577.38 paise and stay of the recovery proceedings. 2. Heard both sides. 3. The dispute is in respect of classification of the product namely aluminium foils discs. Whether the item is classifiable under 76.07 as claimed by the assessee or under 83.09 as per department .....

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..... not exceed 0.2 mm., it falls within 76.07 and if thickness exceeds 0.2 mm. it may be falling under 76.06 and at any rate under 83.09. 5. Since we are hearing the stay application, it is not possible for us to decide the issue of classification unless relevant tariff entries and case law are to be looked into in detail and that can be done only at the time of regular hearing. At present, we are n .....

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