2006 (7) TMI 481

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....ant. Shri R.C. Sankhla, SDR, for the 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. 9606.9....

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....fibres by treating them as classifiable under 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 imposin....

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....e of Zip Industries (supra) was the narrow strips which is used for making slide fasteners. Further, we find that the authorities under the anti-dumping duty imposed on the product i.e. known as loop and hook tape or fasteners when imported into India by saying that these are classified under Heading No. 5806 of the Customs Tariff. In these circumstances, as the applicants were clearing the goods ....