2013 (12) TMI 882

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..... ORDER Heard both sides at length. 2. Both the appellants are Kanpur-based manufacturers of narrow woven fabric and braided cord. The impugned consignments of nylon filament yarn have been imported by them through Chennai Port. There is no dispute regarding either classification of the impugned goods, which has been indicated as 5402 10 10, or about the valuation of the same. There is also n .....

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..... d any evidence to claim that the impugned goods are processed nylon filament yarn. 4. The impugned notification prescribing 8% of the concessional duty applies to all filament yarns "procured from outside and subjected to any process". In other words, such concessional rate of duty is prescribed only for processed filament yarn. The relevant Budget instruction issued along with the amending .....

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..... ed by producing a copy of the show-cause notice and the copies of the Bills of Entry. Hence, at the prima facie stage, no view can be taken on the claim of limitation. Further, we find that the appellants have not pleaded financial hardship in their stay applications or during argument. 7. Hence, we are of the view that no case has been made out for total waiver of pre-deposit. Accordingly, .....

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