2004 (11) TMI 381

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....e Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The applicant filed this application for waiver of pre-deposit of duty approximately Rs. 19 crores and penalty of Rs. 5 crores. 2. In this case demand is confirmed by classifying the product manufactured by the applicants under Heading 85.44 whereas appellant....

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....e with natural colour) are placed in loose tube filed with jelly. These loose tubes (3 Nos. or 6 Nos.) along with filler PE cord are then standard around FRP Centre Tension Member to form the core of the cable. Jelly is applied during the core manufacturing stage and a polyester film is wrapped around the core which is held in place by PE tape. These loose tube cores are then sheathed with black I....