https://www.taxtmi.com/caselaws?id=83777 In a Central Excise classification dispute, the tribunal considered whether the goods fell under Heading 59.06 or Chapter 52, applying the visible impregnation, coating or covering test and noting that final classification required detailed examination of the record. Conflicting chemical opinions and prior departmental orders supported a prima facie case for further scrutiny, while the applicant's financial hardship was also weighed against revenue interests. Full waiver was refused, but partial relief was granted through a directed deposit, with waiver of the balance pre-deposit and stay of recovery subject to compliance. en-us Wed, 16 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83777 In a Central Excise classification dispute, the tribunal considered whether the goods fell under Heading 59.06 or Chapter 52, applying the visible impregnation, coating or covering test and noting that final classification required detailed examination of the record. Conflicting chemical opinions and prior departmental orders supported a prima facie case for further scrutiny, while the applicant's financial hardship was also weighed against revenue interests. Full waiver was refused, but partial relief was granted through a directed deposit, with waiver of the balance pre-deposit and stay of recovery subject to compliance. Case-Laws Central Excise Wed, 16 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83777