https://www.taxtmi.com/caselaws?id=246351 For waiver of pre-deposit and stay, the spike-guard was held prima facie classifiable under Tariff Heading 8537 rather than 8536. The goods were described as a device for distributing electricity from a single plug point, with multiple sockets, switches, fuses, an electric cord and plugs. On that prima facie view, the amount already deposited was treated as sufficient for hearing the appeal, and no further pre-deposit was considered necessary. The remaining duty, interest and penalty were therefore waived, and recovery was stayed pending disposal of the appeal. en-us Mon, 09 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246351 For waiver of pre-deposit and stay, the spike-guard was held prima facie classifiable under Tariff Heading 8537 rather than 8536. The goods were described as a device for distributing electricity from a single plug point, with multiple sockets, switches, fuses, an electric cord and plugs. On that prima facie view, the amount already deposited was treated as sufficient for hearing the appeal, and no further pre-deposit was considered necessary. The remaining duty, interest and penalty were therefore waived, and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246351