https://www.taxtmi.com/caselaws?id=102165 Pre-deposit waiver depended on a prima facie classification case and substantiated financial hardship. A power supply unit for tanks was prima facie not classifiable as a tank part under Heading 87.10 because Note 2(f) to Section XVI excludes electrical machinery and equipment from treatment as parts or accessories of Chapter 87 goods, even when identifiable for such goods. Unsupported financial-hardship assertions did not justify full waiver. Conditional relief applied: deposit of the specified amount within one month secured waiver of the remaining pre-deposit and a stay of recovery for the balance demand. en-us Mon, 10 Jun 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102165 Pre-deposit waiver depended on a prima facie classification case and substantiated financial hardship. A power supply unit for tanks was prima facie not classifiable as a tank part under Heading 87.10 because Note 2(f) to Section XVI excludes electrical machinery and equipment from treatment as parts or accessories of Chapter 87 goods, even when identifiable for such goods. Unsupported financial-hardship assertions did not justify full waiver. Conditional relief applied: deposit of the specified amount within one month secured waiver of the remaining pre-deposit and a stay of recovery for the balance demand. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102165