1995 (8) TMI 163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Arguing upon the application for waiver of pre-deposit of Rs. 1,42,000/- confirmed by the authorities below on `stamping foils' imported by the applicants, Shri Lachman Dev, Learned Consultant submits that the imported goods were classifiable under Heading 32.12 of the Import Tariff Schedule and assessed to duty....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rement that the importers should produce the end-use certificate. No notice was issued to the importers regarding production of any documents and further the importer did produce the end-use certificate at the appellate stage even though such production was not required. In the absence of such a requirement he submits that the duty demand has been wrongly confirmed and therefore prays for waiver o....