https://www.taxtmi.com/caselaws?id=87326 On a stay application against duty recovery, the classification question was examined only prima facie: goods appearing to be parts and accessories of articles under sub-heading 8414.10 would fall under sub-heading 8414.91, while the residuary sub-heading 8414.99 was treated as the alternative entry. No final view on merits was taken because the matter was confined to interim relief. The assessee was directed to pre-deposit Rs. 50,000 within three months; on that deposit, the balance pre-deposit requirement was waived and recovery of the remaining duty was stayed until disposal of the appeal. en-us Mon, 03 Nov 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87326 On a stay application against duty recovery, the classification question was examined only prima facie: goods appearing to be parts and accessories of articles under sub-heading 8414.10 would fall under sub-heading 8414.91, while the residuary sub-heading 8414.99 was treated as the alternative entry. No final view on merits was taken because the matter was confined to interim relief. The assessee was directed to pre-deposit Rs. 50,000 within three months; on that deposit, the balance pre-deposit requirement was waived and recovery of the remaining duty was stayed until disposal of the appeal. Case-Laws Customs Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87326