Prima facie case for full pre-deposit waiver rejected in water cooled cable classification dispute; partial stay granted.

Water cooled cables used exclusively with electric induction furnaces were treated as classifiable under Chapter sub-heading 8544.00, following an earlier precedent on identical goods. On that basis, the appellant failed to establish a prima facie case for total waiver of pre-deposit of duty and penalty arising from the classification dispute. The request for complete waiver was rejected, but partial relief was granted by directing deposit of 25% of the duty amount, with recovery of the balance stayed upon compliance.

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Issues: Whether the appellant had made out a prima facie case for total waiver of pre-deposit in respect of duty and penalty arising from classification of water cooled cables.

Analysis: The appellant's goods were water cooled cables claimed to be used exclusively with electric induction furnaces. The Tribunal noted that an earlier decision had already considered water cooled cables with identical use and had held them classifiable under Chapter sub-heading 8544.00 of the Central Excise Tariff Act, 1985. In view of that precedent, the appellant failed to establish a prima facie case for complete waiver of the duty and penalty demanded, though partial relief could be granted on deposit of a portion of the duty amount.

Conclusion: The request for total waiver was rejected and the appellant was directed to deposit 25% of the duty amount, with the balance stayed on compliance.

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