https://www.taxtmi.com/caselaws?id=107620 In a classification dispute over terry towelling fabrics, the issue was whether the goods were made-up articles under Heading 63.02 or fell under Heading 58.02, with Note 5 to Section XI turning on whether towels could be formed merely by cutting dividing threads or required further stitching. On the material placed, there was no adequate basis to establish a strong prima facie case on merits or limitation for complete waiver of pre-deposit. Partial relief was therefore granted: pre-deposit was ordered subject to deposit of Rs. 3 lakhs, and recovery of the balance duty and penalty was stayed. en-us Tue, 01 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107620 In a classification dispute over terry towelling fabrics, the issue was whether the goods were made-up articles under Heading 63.02 or fell under Heading 58.02, with Note 5 to Section XI turning on whether towels could be formed merely by cutting dividing threads or required further stitching. On the material placed, there was no adequate basis to establish a strong prima facie case on merits or limitation for complete waiver of pre-deposit. Partial relief was therefore granted: pre-deposit was ordered subject to deposit of Rs. 3 lakhs, and recovery of the balance duty and penalty was stayed. Case-Laws Central Excise Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107620