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2010 (12) TMI 468 - BOMBAY HIGH COURTWaiver of pre-deposit - Classification - In the case of Caprihans India Ltd. v. Commissioner of Central Excise. Aurangabad [2002 -TMI - 51304 - CEGAT, WEST ZONAL BENCH, MUMBAI, the Tribunal by its order dated 14-6-2002 held that the goods in question could be classified under Tariff Heading 3916 but not under Tariff Heading 3920.39 as claimed by the assessing officer. That order of the Tribunal has been upheld by the Apex Court - the issue of classification had attained finality, the Tribunal could not have ordered deposit of Rs. 15,00,000/- merely because the appellant had stated that the observation of the Tribunal in the case of Caprihans India Ltd. to the effect that the goods in question could be classified under Tariff Heading 3916 is not acceptable to the appellant - The Tribunal was not justified in directing pre-deposit of Rs. 15,00,000/- when the classification made by the Commissioner was contrary to the binding decision of the Tribunal in the case of Caprihans India Ltd. - The impugned order is quashed and set aside and the CESTAT is directed to hear the appeal of the Appellant on merits without any pre-deposit.
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