2006 (7) TMI 481

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....he Respondent. [Order per : S.S. Kang, Vice-President]. - The applicant filed this application for waiver of pre-deposit of duty and penalty. The applicant are manufacturing hook tapes and loop tapes. The applicant claimed the classification under Heading 5806 of Central Excise Tariff whereas the Revenue wants to classify the same under Heading No. 9606.90 of Central Excise Tariff. After relyin....

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....der Chapter Heading 5806 of Customs Tariff. The contention is that the applicant is one of the applicant before the anti-dumping authorities asking for duty in respect of the goods manufactured by them imported into India. The contention is that if their product in question classified under Heading No. 9607 of Central Excise Tariff the notification imposing duty on the goods will become redundant.....