1999 (12) TMI 457

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....dvocate, for the Appellant. Shri K.M. Patwari, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 8.87 lakhs and penalty of Rs. 5 lakhs on the assessee and Rs. 3.5 lakhs on its Director. 2. We have heard both sides. 3. The dispute relates to classification of the product Tacodur T-75. Applicant had c....

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....s but separately. The Departmental Representative contends that the products are to be used together and as adhesive. He is unable to show any evidence, even if it was cleared in proportionate to each other, to justify the conclusion that they were intended to be used together in order to obtain an adhesive classifiable under Heading 35.06. 5. Apart from this the fact remains that the clas....