https://www.taxtmi.com/caselaws?id=108067 In a classification dispute over aluminium composite panels, the Tribunal applied the prima facie test for waiver of pre-deposit by examining the test report, relevant chapter notes and the record. It found that the materials did not establish a strong enough prima facie case for complete waiver, so the waiver request was declined. However, the existing bank guarantee was treated as adequate security during the appeal, and Customs was restrained from enforcing or encashing it while the appeal remained pending. en-us Fri, 10 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108067 In a classification dispute over aluminium composite panels, the Tribunal applied the prima facie test for waiver of pre-deposit by examining the test report, relevant chapter notes and the record. It found that the materials did not establish a strong enough prima facie case for complete waiver, so the waiver request was declined. However, the existing bank guarantee was treated as adequate security during the appeal, and Customs was restrained from enforcing or encashing it while the appeal remained pending. Case-Laws Customs Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108067