https://www.taxtmi.com/caselaws?id=115933 Pull out baskets used in kitchen cabinets were considered prima facie classifiable as articles or parts of household kitchen articles of iron and steel under Heading 73.23, rather than as furniture under Heading 94.03. The tariff description and HSN Explanatory Notes supported the applicants' classification position and established a strong prima facie case. On that basis, pre-deposit of the entire disputed duty was waived for hearing the appeal. The principle is that a strong prima facie classification case supported by the relevant tariff heading and explanatory notes may justify waiver of pre-deposit. 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 Pull out baskets used in kitchen cabinets were considered prima facie classifiable as articles or parts of household kitchen articles of iron and steel under Heading 73.23, rather than as furniture under Heading 94.03. The tariff description and HSN Explanatory Notes supported the applicants' classification position and established a strong prima facie case. On that basis, pre-deposit of the entire disputed duty was waived for hearing the appeal. The principle is that a strong prima facie classification case supported by the relevant tariff heading and explanatory notes may justify waiver of pre-deposit. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115933