Pre-deposit waiver denied for laboratory sink classification dispute due to absence of prima facie case and financial hardship.

Waiver of pre-deposit under Section 35-F was refused because the appellants failed to show a prima facie case or financial hardship. In the classification dispute over laboratory sinks, the authorities treated the goods as falling under Heading 6908.10, while the appellants claimed Heading 6907. The record did not support the plea of lock-out, strike, or other financial difficulty, and the balance-sheet was not produced. The application for dispensation of pre-deposit was rejected, and the appellants were directed to deposit the amount within eight weeks.

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Issues: Whether waiver of pre-deposit of the duty amount was justified under Section 35-F of the Central Excises and Salt Act, 1944 on the ground of a prima facie case and financial hardship.

Analysis: The dispute related to the classification of laboratory sinks. The authorities had classified the goods under Heading 6908.10, while the appellants claimed classification under Heading 6907. On the material before it, no prima facie case was made out in favour of the appellants, and there was no evidence on record to support the plea of lock-out, strike, or financial difficulty. The balance-sheet was also not produced.

Outcome: The application for dispensation of pre-deposit was rejected and the appellants were directed to deposit the amount within eight weeks.

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