https://www.taxtmi.com/caselaws?id=246272 Prima facie waiver of pre-deposit was refused because the exported Bearing Housing Assembly and the domestic Turbine Wheels were found to have different characteristics, different functions and no commercial interchangeability, despite both being used in turbo chargers. The appellants also failed to show any similarity beyond that common component description. On limitation, the department's allegation of suppression regarding use of imported and indigenous raw materials was found prima facie sustainable. As no separate financial hardship was demonstrated, complete waiver was declined and a partial pre-deposit was required, with the balance stayed subject to compliance. en-us Fri, 07 Oct 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246272 Prima facie waiver of pre-deposit was refused because the exported Bearing Housing Assembly and the domestic Turbine Wheels were found to have different characteristics, different functions and no commercial interchangeability, despite both being used in turbo chargers. The appellants also failed to show any similarity beyond that common component description. On limitation, the department's allegation of suppression regarding use of imported and indigenous raw materials was found prima facie sustainable. As no separate financial hardship was demonstrated, complete waiver was declined and a partial pre-deposit was required, with the balance stayed subject to compliance. Case-Laws Central Excise Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246272