https://www.taxtmi.com/caselaws?id=97341 A classification dispute and request for complete waiver of pre-deposit were rejected at the interim stage because the Chemical Examiner's report supported the view that the product contained dicalcium phosphate as a calcium supplement or pharmaceutical aid, and the alternative claim that it operated only as a preservative or anti-caking agent was not made out prima facie. Financial hardship was also not established for full waiver: the BIFR reference remained only at the enquiry stage, and the profit and loss account was affected by largely notional depreciation. Partial relief was therefore granted by requiring a limited pre-deposit and staying recovery of the balance duty and penalty. en-us Thu, 20 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97341 A classification dispute and request for complete waiver of pre-deposit were rejected at the interim stage because the Chemical Examiner's report supported the view that the product contained dicalcium phosphate as a calcium supplement or pharmaceutical aid, and the alternative claim that it operated only as a preservative or anti-caking agent was not made out prima facie. Financial hardship was also not established for full waiver: the BIFR reference remained only at the enquiry stage, and the profit and loss account was affected by largely notional depreciation. Partial relief was therefore granted by requiring a limited pre-deposit and staying recovery of the balance duty and penalty. Case-Laws Central Excise Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97341