2015 (4) TMI 848

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....pondent : Mr M Rammohan Rao, DC (AR) ORDER Per: D N Panda: Learned counsel submits that the goods were Alkyl Ketene Dimer (AKD wax). These are the inputs for manufacture of paper sizing chemicals. When the goods were imported on different occasions, there was no objection by the Department for classification thereof under CTH 2914 1990. Suddenly, in respect of the consignments disputed in the p....

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....and in the past appellant not having faced demand. In such context, any direction for predeposit shall cause genuine hardship. 3. On the other hand, Revenue says that the goods imported were wax only and that has characteristics of Heading 3404 9090. Learned adjudicating authority has examined entire submission of the appellant but has classified the goods under CTH 3404 9090. Further submission ....