https://www.taxtmi.com/caselaws?id=101537 Pre-deposit of duty and penalties was waived pending appeal because the classification dispute over articles of vulcanised rubber showed a strong prima facie case for the applicants. The applicants claimed classification under Chapter Heading 4016.19, while the Revenue proposed headings 8414.92 and 8419.90. Applying Section Note 1(a) of Section XVI of the Central Excise Tariff and a cited Tribunal decision on unhardened vulcanised rubber goods, the Tribunal held that the balance of convenience favoured interim relief. The waiver operated for hearing of the appeal. en-us Fri, 08 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 11:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101537 Pre-deposit of duty and penalties was waived pending appeal because the classification dispute over articles of vulcanised rubber showed a strong prima facie case for the applicants. The applicants claimed classification under Chapter Heading 4016.19, while the Revenue proposed headings 8414.92 and 8419.90. Applying Section Note 1(a) of Section XVI of the Central Excise Tariff and a cited Tribunal decision on unhardened vulcanised rubber goods, the Tribunal held that the balance of convenience favoured interim relief. The waiver operated for hearing of the appeal. Case-Laws Central Excise Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101537