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Issues: Whether the appellants were entitled to complete waiver of pre-deposit in a dispute concerning the classification and marketability of dipped tyre cord fabric.
Analysis: The product was found, at the prima facie stage, to be stage-1 dipped fabric and not rubberised tyre cord fabric after stage-2 processing. On that basis, it was held that the goods would fall under Chapter Heading 59.02 rather than the heading applicable to rubberised tyre cord fabric. On marketability, the fact that the product was transported by road to another unit and used in manufacture was treated as indicating that the goods were a distinct, stable and capable-of-sale commodity. In these circumstances, a full waiver of pre-deposit was not warranted.
Conclusion: The request for complete waiver was rejected and pre-deposit of Rs. 3 crores was ordered.
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