2002 (10) TMI 538

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....i Ajit Awasthi, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicant imported "Non-Alcoholic Bavaria Malt Beverage". The goods arrived on 6-3-98, Bill of Entry was filed on 16-4-98. The classification under the Customs Tariff was under sub-heading 2202.90. There was however a dispute on the ITC (HS) classification. The only available entry was 220290 00.10. The de....

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....penalty of Rs. 1,25,000/- which was upheld in the impugned order of the Commissioner (Appeals). The importers filed an appeal before the Tribunal and the present application for waiver of pre-deposit. 3. We observe that the Revenue Deposit of Rs. 70, 034/- having been adjusted against the above penalty, this application is for the remainder namely Rs. 54,966/-. 4. The ITC (HS) clas....