https://www.taxtmi.com/caselaws?id=83268 A discrepancy in description between the declaration and gate passes, where inputs were described as wire of iron and non-alloy steel in one document and as non-alloy steel wire coated with zinc in another, was treated as an issue of description rather than of duty payment or identity of the goods. Because both coated and uncoated wire fell under the same tariff sub-heading, and the department had accepted the coated description for Modvat purposes over time, the difference was held insufficient to defeat interim relief. A prima facie case for waiver of pre-deposit was therefore made out, and recovery was stayed pending appeal. en-us Thu, 26 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83268 A discrepancy in description between the declaration and gate passes, where inputs were described as wire of iron and non-alloy steel in one document and as non-alloy steel wire coated with zinc in another, was treated as an issue of description rather than of duty payment or identity of the goods. Because both coated and uncoated wire fell under the same tariff sub-heading, and the department had accepted the coated description for Modvat purposes over time, the difference was held insufficient to defeat interim relief. A prima facie case for waiver of pre-deposit was therefore made out, and recovery was stayed pending appeal. Case-Laws Central Excise Thu, 26 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83268