https://www.taxtmi.com/caselaws?id=115933 In a classification dispute over pull out baskets used in kitchen cabinets, the article notes that the goods were examined against the tariff description and HSN Explanatory Notes. They were found prima facie to be articles or parts of household kitchen articles of iron and steel under Heading 73.23, rather than goods falling under Heading 94.03 as claimed by the Revenue. On that basis, the applicants were held to have a strong prima facie case, and the full pre-deposit of the disputed duty was waived for hearing of the appeal. en-us Wed, 16 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 17:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115933 In a classification dispute over pull out baskets used in kitchen cabinets, the article notes that the goods were examined against the tariff description and HSN Explanatory Notes. They were found prima facie to be articles or parts of household kitchen articles of iron and steel under Heading 73.23, rather than goods falling under Heading 94.03 as claimed by the Revenue. On that basis, the applicants were held to have a strong prima facie case, and the full pre-deposit of the disputed duty was waived for hearing of the appeal. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115933