https://www.taxtmi.com/caselaws?id=119509 The Tribunal ruled in favor of the Commissioner, deciding that the imported granules should be classified under Chapter 85 due to insufficient evidence provided by the appellants. The Tribunal emphasized the need for concrete evidence and rejected the appellants' request for a full waiver of pre-deposit. The reliance on test results not presented before the Commissioner was deemed unacceptable, leading to an order for the appellants to pre-deposit Rs. 2,00,000 within two months to avoid dismissal of the appeal under Section 129E of the Customs Act. en-us Thu, 16 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 15:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119509 The Tribunal ruled in favor of the Commissioner, deciding that the imported granules should be classified under Chapter 85 due to insufficient evidence provided by the appellants. The Tribunal emphasized the need for concrete evidence and rejected the appellants' request for a full waiver of pre-deposit. The reliance on test results not presented before the Commissioner was deemed unacceptable, leading to an order for the appellants to pre-deposit Rs. 2,00,000 within two months to avoid dismissal of the appeal under Section 129E of the Customs Act. Case-Laws Customs Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119509