2003 (12) TMI 541

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..... ndent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 64,55,997/- arises out of the order of the Commissioner (Appeals) who has accepted the Revenue s appeal, holding the product in dispute to be classifiable as Other special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) under Chapter Heading 2710.13 of the .....

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..... 5-1999 (the period in dispute in the present case ends with 12-5-1999). However, we find that the applicants have not accepted the classification under Chapter Heading 2710.13 after 13-5-1999 and the products have been classified by them under this heading under protest. In the light of this position, we hold that a strong prima facie case has been made out for waiver of pre-deposit. We accordingl .....

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