https://www.taxtmi.com/caselaws?id=94958 Waiver of pre-deposit in a dispute over duty on doubled yarn of polyester and cotton was considered on a prima facie basis. The benefit of Notification No. 4/97 was found unavailable, and the absence of a specific tariff heading for the yarn composition did not by itself negate duty liability. As the chapter note treated doubling of yarn as manufacture, the tribunal found sufficient basis to require a partial deposit. Partial waiver of pre-deposit was granted, the applicant was directed to deposit Rs. 40,000, and recovery of the balance duty was stayed. en-us Wed, 11 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94958 Waiver of pre-deposit in a dispute over duty on doubled yarn of polyester and cotton was considered on a prima facie basis. The benefit of Notification No. 4/97 was found unavailable, and the absence of a specific tariff heading for the yarn composition did not by itself negate duty liability. As the chapter note treated doubling of yarn as manufacture, the tribunal found sufficient basis to require a partial deposit. Partial waiver of pre-deposit was granted, the applicant was directed to deposit Rs. 40,000, and recovery of the balance duty was stayed. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94958