2003 (9) TMI 376

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for waiver of pre-deposit of duty of Rs. 2,74,863.25 confirmed against the applicants herein as a result of classifying the product in dispute viz. Textile padding solutions under Central Excise Tariff Sub-heading 3909.10 as against the assessees' claim for classification under-Heading 3809.00 and a penalty of Rs. 2....