https://www.taxtmi.com/caselaws?id=96437 A waiver of pre-deposit of duty and penalty may be granted pending appeal where the appellant shows a strong prima facie case on an arguable tariff classification dispute. The Tribunal found that the duty demand arising from the classification of CI castings under the Central Excise Tariff was supported by a credible challenge to the classification adopted in the impugned order, including its consistency with the relevant Chapter Note and tariff scheme. On that basis, the dispute was treated as fit for dispensing with pre-deposit, and waiver was granted in favour of the assessee. en-us Mon, 09 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96437 A waiver of pre-deposit of duty and penalty may be granted pending appeal where the appellant shows a strong prima facie case on an arguable tariff classification dispute. The Tribunal found that the duty demand arising from the classification of CI castings under the Central Excise Tariff was supported by a credible challenge to the classification adopted in the impugned order, including its consistency with the relevant Chapter Note and tariff scheme. On that basis, the dispute was treated as fit for dispensing with pre-deposit, and waiver was granted in favour of the assessee. Case-Laws Central Excise Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96437