https://www.taxtmi.com/caselaws?id=94356 In a pre-deposit waiver request, a strong prima facie case on classification and limitation justified conditional relief. The product was found, at least provisionally, not to fall under either rival tariff heading, and earlier approved classification lists supported the appellant's limitation plea. On the available material, non-disclosure of the synthetic surface active agent was not treated as suppression, and the advertisements produced were considered insufficient by themselves to displace the appellant's case at the interim stage. Partial waiver of pre-deposit was therefore granted subject to a deposit of Rs. 25 lakhs, with recovery of the balance stayed and release of the detained goods ordered. en-us Mon, 13 Apr 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94356 In a pre-deposit waiver request, a strong prima facie case on classification and limitation justified conditional relief. The product was found, at least provisionally, not to fall under either rival tariff heading, and earlier approved classification lists supported the appellant's limitation plea. On the available material, non-disclosure of the synthetic surface active agent was not treated as suppression, and the advertisements produced were considered insufficient by themselves to displace the appellant's case at the interim stage. Partial waiver of pre-deposit was therefore granted subject to a deposit of Rs. 25 lakhs, with recovery of the balance stayed and release of the detained goods ordered. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94356