2007 (4) TMI 412

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....ellant. Shri P.K. Kathiyar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President ]. - We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 18,30,785/- and penalty of equal amount. The demand has been confirmed against the assessee on the ground that the goods manufactured by them viz. petri dishes, pipettes, sample storage vials and tubes....

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....tion. Prima facie, the Commissioner has held that the goods fall for classification under Heading 90.27 by relying upon clause (c) and (o) to Chapter Heading 90.18 to HSN which excludes laboratory, pharmaceutical or hygienic glassware from the coverage of Heading 90.18 and instruments and appliances used in laboratories to test blood, tissue fluids, urine etc. whether or not such tests serve in di....