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2014 (8) TMI 317 - AT - CustomsWaiver of predeposit of duty - Classification of goods - Technical grade pesticides - Classification under Chapter 29 or Chapter 38 - Held that:- Technical grade pesticides in bulk form are covered under Heading 38.08. On perusal of the records, we find from the invoice that the goods in question are technical grade pesticides in bulk form which is covered by the decision of the Hon'ble Supreme Court. In view of that, the applicants failed to make out a prima facie case for waiver of predeposit of entire dues - Following decision of Pesticides Mfg. & Formulators Association of India[2002 (10) TMI 95 - SUPREME COURT OF INDIA] - Conditional stay granted.
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