2006 (2) TMI 385

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..... or the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Applicants filed these applications for waiver of pre-deposit of duties. The duties are confirmed after classifying the product Jelly-Belly under Chapter 17 of the Central Excise Tariff. 3. The contention of the applicants is that applicants filed classification declaration in the year 1999 declaring the .....

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..... er 17 of the Central Excise Tariff was earlier rejected by passing detailed order by the Adjudicating Authority. The contention is also that the Adjudicating Authority is relying on the statement of the dealers who stated in their statements that in common parlance, the product in question is known as confectionary items. The appellants asking Cross-Examination of the dealers and the same was deni .....

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