2002 (10) TMI 538

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..... . [Order per : J.H. Joglekar, Member (T)]. The applicant imported Non-Alcoholic Bavaria Malt Beverage . The goods arrived on 6-3-98, Bill of Entry was filed on 16-4-98. The classification under the Customs Tariff was under sub-heading 2202.90. There was however a dispute on the ITC (HS) classification. The only available entry was 220290 00.10. The description against this entry was Di .....

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..... in the impugned order of the Commissioner (Appeals). The importers filed an appeal before the Tribunal and the present application for waiver of pre-deposit. 3. We observe that the Revenue Deposit of Rs. 70, 034/- having been adjusted against the above penalty, this application is for the remainder namely Rs. 54,966/-. 4. The ITC (HS) classification for heading 22.02 was :- 22.02 .....

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