https://www.taxtmi.com/caselaws?id=93140 In a pre-deposit waiver request arising from a classification dispute over bridge building systems, the Tribunal found the classification adopted in the demand order doubtful on a prima facie basis, noting that Heading 84.80 appeared unlikely and Heading 73.08 was not clearly established. The record also suggested the system included machinery such as hydraulic jacks and winches, and the claim that the applicant was only a sub-contractor was not supported by the contract. Financial hardship was not proved with sufficient certainty, as the income-tax return did not clearly establish the applicant's position. Partial relief was therefore considered appropriate, with balance deposit and merits left for fuller adjudication. en-us Mon, 05 Apr 1999 00:00:00 +0530 Tue, 08 Nov 2011 15:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93140 In a pre-deposit waiver request arising from a classification dispute over bridge building systems, the Tribunal found the classification adopted in the demand order doubtful on a prima facie basis, noting that Heading 84.80 appeared unlikely and Heading 73.08 was not clearly established. The record also suggested the system included machinery such as hydraulic jacks and winches, and the claim that the applicant was only a sub-contractor was not supported by the contract. Financial hardship was not proved with sufficient certainty, as the income-tax return did not clearly establish the applicant's position. Partial relief was therefore considered appropriate, with balance deposit and merits left for fuller adjudication. Case-Laws Central Excise Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93140