https://www.taxtmi.com/caselaws?id=203672 Balance pre-deposit of duty was waived pending appeal where the import of incomplete cathode ray picture tubes was claimed to require further manufacture before clearance into the domestic tariff area. The prima facie case was supported by Section Note 6 to Section XVI of the Customs Tariff and the Board circular relied on, both indicating that the activity could amount to manufacture. The Tribunal also considered the demand raised against the amount already paid by the appellant, and granted waiver of the remaining pre-deposit during pendency of the appeal. en-us Mon, 28 Jun 2010 00:00:00 +0530 Fri, 27 May 2011 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203672 Balance pre-deposit of duty was waived pending appeal where the import of incomplete cathode ray picture tubes was claimed to require further manufacture before clearance into the domestic tariff area. The prima facie case was supported by Section Note 6 to Section XVI of the Customs Tariff and the Board circular relied on, both indicating that the activity could amount to manufacture. The Tribunal also considered the demand raised against the amount already paid by the appellant, and granted waiver of the remaining pre-deposit during pendency of the appeal. Case-Laws Customs Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203672