2003 (10) TMI 571

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..... er per : Jyoti Balasundaram, Member (J)]. - The application for waiver of pre-deposit of Rs. 6,77,223/- arises out of the order of the Commissioner of Central Excise (A), Pune. The duty demand arises as a result of confirmation of classification of the product in dispute via. Tata Sumo Ambulance under CET Heading 8703.10, holding that it is a motor vehicle principally designed for transport of .....

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..... the department. The issue of classification is, therefore a contentious one and in these circumstances prima facie case for total waiver cannot be said to have been made out. Having regard to the totality of the facts and circumstances of the case, we direct pre-deposit of Rs. 4 lakhs (Rupees four lakhs) within a period of eight weeks from today and on such deposit, the pre-deposit of balance of .....

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