Pre-deposit waiver under exemption notification disputed for precipitated silica and aluminium silicate; only partial relief granted.

Pre-deposit waiver in the dispute over Entry 39 of Notification No. 5/98 turned on whether the exemption covered precipitated silica and aluminium silicate. The tribunal granted only a partial waiver and required deposit of Rs. 1 lakh within one month, indicating that the appellant was not fully relieved from the pre-deposit condition pending further proceedings.

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Issues: Whether the appellant was entitled to waiver of pre-deposit in a matter involving the scope of Entry 39 of Notification No. 5/98 and the applicability of the exemption to precipitated silica and aluminium silicate.

Outcome: Partial waiver of pre-deposit was granted by directing deposit of Rs. 1 lakh within one month.

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