2005 (7) TMI 474

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..... Shri B.L. Goel, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The applicants filed these applications for waiver of pre-deposit of duty and penalty. In this case, the dispute is in regard to the final product manufactured by the appellants. Appellants claimed Classification under Chapter 40 as rubber whereas the Revenue confirmed the duty after .....

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..... for testing. The contention is also that test report relied upon by the Revenue does not show that test was done in accordance with the provisions of Chapter Note 4 of Chapter 40. The applicants further submit that the goods manufactured by them are cleared to manufacturer of footwear and in stray cases, certain goods are cleared by the dealers for manufacture of helmets on experiment basis and t .....

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