https://www.taxtmi.com/caselaws?id=94285 In a classification dispute, waiver of pre-deposit was justified because the products had earlier been classified as claimed by the assessee, and two products had not been tested, leaving no strong prima facie basis to disturb the approved classification at the interim stage. Later test reports were not treated as decisive for the application, particularly where retesting had been sought but not allowed. The show cause notice also failed to set out a specific factual foundation for alleging suppression or wilful misstatement, so the extended period of limitation was not shown prima facie to apply. Trade terminology was held irrelevant where classification turned on scientific parameters; pre-deposit of duty and penalty was waived and recovery stayed. en-us Wed, 29 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 13:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94285 In a classification dispute, waiver of pre-deposit was justified because the products had earlier been classified as claimed by the assessee, and two products had not been tested, leaving no strong prima facie basis to disturb the approved classification at the interim stage. Later test reports were not treated as decisive for the application, particularly where retesting had been sought but not allowed. The show cause notice also failed to set out a specific factual foundation for alleging suppression or wilful misstatement, so the extended period of limitation was not shown prima facie to apply. Trade terminology was held irrelevant where classification turned on scientific parameters; pre-deposit of duty and penalty was waived and recovery stayed. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94285