https://www.taxtmi.com/caselaws?id=91148 In a waiver of pre-deposit application concerning classification of polished steel balls, the Tribunal held that the appellant had not shown a sufficient prima facie case for complete waiver of duty and penalty. The amended tariff covered grinding balls for mills under Heading 73.26, while Note 6 to Chapter 84 supported classification of polished steel balls within prescribed tolerance under Heading 84.82. As the recorded facts showed the balls did not differ from the specified diameter beyond the permitted extent, the demand could not be fully stayed at that stage. Partial relief was granted because the dispute was arguable and the period involved was long. en-us Mon, 16 Mar 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91148 In a waiver of pre-deposit application concerning classification of polished steel balls, the Tribunal held that the appellant had not shown a sufficient prima facie case for complete waiver of duty and penalty. The amended tariff covered grinding balls for mills under Heading 73.26, while Note 6 to Chapter 84 supported classification of polished steel balls within prescribed tolerance under Heading 84.82. As the recorded facts showed the balls did not differ from the specified diameter beyond the permitted extent, the demand could not be fully stayed at that stage. Partial relief was granted because the dispute was arguable and the period involved was long. Case-Laws Central Excise Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91148