1996 (1) TMI 272

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..... er per : K.S. Venkataramani, Member (T)]. The present application is for dispensing with the pre-deposit of Rs. 22,32,245/-. The ld. Counsel Shri R.J. Parakh, contended that the Department had all along classified their product viz. Steel Pipes fitted with Teflon lining material as articles of plastics under Chapter 39 Heading 3917.00 of Central Excise Tariff Act, 1985. Subsequently, the dep .....

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..... high pressure and also fight corrosion. We find the issue is arguable and are of the view that prima facie case for dispensing with pre-deposit has not been made out. We therefore, direct that for the purpose of hearing the appeal on merits in terms of Section 35F of the Central Excise Act, 1944, the applicant should pre-deposit Rs. 10 lakhs on or before 15-3-1997. 3. The matter will come up fo .....

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