https://www.taxtmi.com/caselaws?id=102818 Tariff classification under Chapter 90 was not shown at the prima facie stage where the tariff notes required goods falling within Chapters 84 or 85 to remain classified in those headings, and the HSN notes indicated that an electromagnet remains in Chapter 85. On that basis, classification under Heading 90.33 was not established. For purposes of interim relief, the applicants therefore did not make out a case for complete waiver of pre-deposit; partial deposit was required, and balance duty was stayed subject to compliance. en-us Fri, 02 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102818 Tariff classification under Chapter 90 was not shown at the prima facie stage where the tariff notes required goods falling within Chapters 84 or 85 to remain classified in those headings, and the HSN notes indicated that an electromagnet remains in Chapter 85. On that basis, classification under Heading 90.33 was not established. For purposes of interim relief, the applicants therefore did not make out a case for complete waiver of pre-deposit; partial deposit was required, and balance duty was stayed subject to compliance. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102818