https://www.taxtmi.com/caselaws?id=54312 The Tribunal, comprising Ms. Jyoti Balasundaram and Shri C.N.B. Nair, found that the essential character test applied by the Commissioner was flawed. They concluded that the applicants had a strong prima facie case for waiver of pre-deposit of duties and penalties. The Tribunal dispensed with the pre-deposit requirement and stayed the recovery of the amounts pending the appeals scheduled for a hearing on 17-5-2005. The decision emphasized the role of colour picture tubes in determining the nature of television sets and granted relief to the applicants. en-us Mon, 07 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54312 The Tribunal, comprising Ms. Jyoti Balasundaram and Shri C.N.B. Nair, found that the essential character test applied by the Commissioner was flawed. They concluded that the applicants had a strong prima facie case for waiver of pre-deposit of duties and penalties. The Tribunal dispensed with the pre-deposit requirement and stayed the recovery of the amounts pending the appeals scheduled for a hearing on 17-5-2005. The decision emphasized the role of colour picture tubes in determining the nature of television sets and granted relief to the applicants. Case-Laws Central Excise Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54312