1995 (1) TMI 182

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....pellants. Shri A.K. Singhal, JDR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. -  This is an application for dispensation of the small amount of Rs. 74,597.85 purporting to be under Section 35-F of the Central Excises and Salt Act, 1944. 2. When the application was taken up for hearing, Shri Deepak Mohindru, Sr. Sales Officer of the appellants' company, appeare....

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....en produced. Shri A.K. Singhal, learned JDR, submitted that the appellants have no case on merits or financial hardship. 3. We have considered the submissions. The issue involved in the instant case relates to the classification of "Laboratory Sinks". The authorities below have classified the same under Heading 6908.10 against the claim of the appellants under Heading 6907. After going thr....