https://www.taxtmi.com/caselaws?id=91861 Classification of "alcodegrease" turned on whether it was a pickling preparation under sub-heading 3810.00 or a cleaning preparation under sub-heading 3402.90. The Tribunal noted that pickling preparations are ordinarily acid-based, while degreasing preparations are ordinarily alkaline, and found no expert material from the applicants to rebut the departmental view. On the pre-deposit question, it treated Ballarpur Industries as the governing precedent pending the Larger Bench reference in Cot Spun Ltd. and held that financial hardship had not been shown. Deposit was directed as a condition for hearing, with stay and waiver of the balance on compliance. en-us Mon, 21 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91861 Classification of "alcodegrease" turned on whether it was a pickling preparation under sub-heading 3810.00 or a cleaning preparation under sub-heading 3402.90. The Tribunal noted that pickling preparations are ordinarily acid-based, while degreasing preparations are ordinarily alkaline, and found no expert material from the applicants to rebut the departmental view. On the pre-deposit question, it treated Ballarpur Industries as the governing precedent pending the Larger Bench reference in Cot Spun Ltd. and held that financial hardship had not been shown. Deposit was directed as a condition for hearing, with stay and waiver of the balance on compliance. Case-Laws Central Excise Mon, 21 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91861