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2013 (11) TMI 546 - AT - CustomsWaiver of Pre-deposit – import of surgical tapes - Benefit of Notification No.21/2002 – Mis-declaration of Goods - Revenue was of the view that the assessee had mis-declared the end use of the tapes imported - Held that:- All the points have to be gone into at the stage of final hearing since the same involved interpretation of medical terms, surgical terms and statutory provisions etc. - Relying upon BSN Medical Pvt. Ltd. Vs. CC(Import)[2013 (10) TMI 998 - CESTAT MUMBAI] and Sutures India Pvt. Ltd. Vs. CC, Chennai [2013 (10) TMI 999 - CESTAT CHENNAI] Since in the case of very same item, there were already two decisions, we do not consider it necessary at this stage that we should discuss all these submissions and come to a conclusion - the appellant had made out a prima facie case in their favour for waiver - Under these circumstances, there shall be waiver of predeposit and stay against recovery during the pendency of appeals.
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