https://www.taxtmi.com/caselaws?id=46023 In a central excise classification dispute over domestic electric flour mills, the Tribunal's partial pre-deposit order was upheld because the goods were, prima facie, classifiable under heading 8509 as electro-mechanical domestic appliances rather than under heading 8437 as claimed. The Tribunal had considered financial hardship and only the limited merits necessary for waiver, and the record did not show a clear prima facie case for unconditional waiver. The challenge to the pre-deposit direction therefore failed, and no interference was warranted. en-us Mon, 23 Jul 2001 00:00:00 +0530 Thu, 15 Jul 2010 12:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46023 In a central excise classification dispute over domestic electric flour mills, the Tribunal's partial pre-deposit order was upheld because the goods were, prima facie, classifiable under heading 8509 as electro-mechanical domestic appliances rather than under heading 8437 as claimed. The Tribunal had considered financial hardship and only the limited merits necessary for waiver, and the record did not show a clear prima facie case for unconditional waiver. The challenge to the pre-deposit direction therefore failed, and no interference was warranted. Case-Laws Central Excise Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46023