1998 (2) TMI 382

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..... : Gowri Shankar, Member (T)]. Application is for waiver of pre-deposit of Rs. 12.39 lakhs of which it is claimed that Rs. 1.20 lakhs has already been paid. 2. Advocate for the applicant says that the duty has been demanded following the finding of the Commissioner (Appeals) that the product manufactured by it are classifiable under 39.06 as acrylic polymers in primary form carrying a highe .....

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..... facture and this might have taken place. 4. Heading 38.09 is specifically for finishing agents and preparation of a kind used in a textile paper of like industries not elsewhere specified. The test report indicates the goods to be preparations composed of acrylic emulsion, (sic) good and suggests possible use for finishing and fixing. Prima facie the view of the Collector (Appeals) that because .....

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