2004 (9) TMI 442

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..... Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellants are required to pre-deposit duty amount of Rs. 11,79,583/-and penalty of like amount. The issue pertains to classification of plastic spring bangles. The appellants claim the item to be toy bangles for amusement of children and is rightly classifiable only under Chapter sub-heading 95 .....

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..... assification under Heading 9503.00 to be more appropriate. The classification chosen by the revenue as articles of plastic on other headings have been overruled. Prima facie, the citation applies. Therefore, the stay application is allowed unconditionally granting waiver of pre-deposit of the amounts. However, as the amounts are more than Rs. 23 lakhs and prima facie, the issue is covered by the T .....

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