https://www.taxtmi.com/caselaws?id=86664 Complete waiver of pre-deposit was refused because the Tribunal found no prima facie basis for the claimed exemption: the imported goods were not described as a urological X-ray examination table, and X-ray use was not treated as part of urological procedures for that purpose. The procedural objection based on alleged non-issue of a show cause notice also failed, as the demand letter had been treated as a notice and the appellant had participated before the lower authority, satisfying notice requirements in substance. In the absence of demonstrated financial hardship, the appellant was directed to deposit Rs. 1,00,000, with the balance waived and recovery stayed pending appeal. en-us Tue, 08 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86664 Complete waiver of pre-deposit was refused because the Tribunal found no prima facie basis for the claimed exemption: the imported goods were not described as a urological X-ray examination table, and X-ray use was not treated as part of urological procedures for that purpose. The procedural objection based on alleged non-issue of a show cause notice also failed, as the demand letter had been treated as a notice and the appellant had participated before the lower authority, satisfying notice requirements in substance. In the absence of demonstrated financial hardship, the appellant was directed to deposit Rs. 1,00,000, with the balance waived and recovery stayed pending appeal. Case-Laws Customs Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86664