https://www.taxtmi.com/caselaws?id=114312 In a classification dispute over whether the product fell within the residuary expression "other mosquito repellents" under Notification No. 5/2001 and the related assessable value under Section 4A of the Central Excise Act, the Tribunal found a prima facie case against the appellant's broad challenge. The plea that the goods were mosquito killers, and that the notification was limited to coils and mats operating by heating or burning, was not accepted at the interim stage. As no strong basis for complete waiver was shown, full waiver of pre-deposit was refused and a pre-deposit condition was imposed under Section 35F, leaving the substantive classification issue for final hearing. en-us Tue, 11 May 2004 00:00:00 +0530 Mon, 14 May 2012 16:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114312 In a classification dispute over whether the product fell within the residuary expression "other mosquito repellents" under Notification No. 5/2001 and the related assessable value under Section 4A of the Central Excise Act, the Tribunal found a prima facie case against the appellant's broad challenge. The plea that the goods were mosquito killers, and that the notification was limited to coils and mats operating by heating or burning, was not accepted at the interim stage. As no strong basis for complete waiver was shown, full waiver of pre-deposit was refused and a pre-deposit condition was imposed under Section 35F, leaving the substantive classification issue for final hearing. Case-Laws Central Excise Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114312