2004 (11) TMI 381

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..... R, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The applicant filed this application for waiver of pre-deposit of duty approximately Rs. 19 crores and penalty of Rs. 5 crores. 2. In this case demand is confirmed by classifying the product manufactured by the applicants under Heading 85.44 whereas appellant claimed the same under Heading 90.01 of Centra .....

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..... with jelly. These loose tubes (3 Nos. or 6 Nos.) along with filler PE cord are then standard around FRP Centre Tension Member to form the core of the cable. Jelly is applied during the core manufacturing stage and a polyester film is wrapped around the core which is held in place by PE tape. These loose tube cores are then sheathed with black IDPE and to provide extra strength to cable it is provi .....

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