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    <title>1998 (4) TMI 315 - CEGAT, CALCUTTA</title>
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    <description>HSN explanatory notes were treated as having strong persuasive value in determining the tariff classification of welding transformers, and the tribunal found no sufficient prima facie basis to suspend the classification order. Interim stay against the duty-related demand was refused, and the duty was directed to be secured by deposit. Limited relief was granted on the penalty component, with waiver of penalty allowed, and the matter was permitted to proceed after compliance.</description>
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      <title>1998 (4) TMI 315 - CEGAT, CALCUTTA</title>
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      <description>HSN explanatory notes were treated as having strong persuasive value in determining the tariff classification of welding transformers, and the tribunal found no sufficient prima facie basis to suspend the classification order. Interim stay against the duty-related demand was refused, and the duty was directed to be secured by deposit. Limited relief was granted on the penalty component, with waiver of penalty allowed, and the matter was permitted to proceed after compliance.</description>
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