https://www.taxtmi.com/caselaws?id=43915 The court upheld the decision to include the cost of manuals with diskettes, citing deliberate splitting of values for lower duty rates. The plea of limitation was deemed unnecessary for interim pre-deposit, which was reduced to 50% of the total demand. The court found no undue hardship in the pre-deposit requirement, emphasizing the Tribunal's balanced approach. Previous judgments were referenced to support the court's findings. The appeals were dismissed, with an extension granted for the deposit deadline. en-us Fri, 30 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 18:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43915 The court upheld the decision to include the cost of manuals with diskettes, citing deliberate splitting of values for lower duty rates. The plea of limitation was deemed unnecessary for interim pre-deposit, which was reduced to 50% of the total demand. The court found no undue hardship in the pre-deposit requirement, emphasizing the Tribunal's balanced approach. Previous judgments were referenced to support the court's findings. The appeals were dismissed, with an extension granted for the deposit deadline. Case-Laws Central Excise Fri, 30 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43915