TMI Blog2001 (1) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, the applicant prays for waiver of pre-deposit of duty and penalty amounts. The applicant is a manufacturer of polythene bags, sheets and tubes and are availing the facility of Modvat credit on inputs under Rule 57A. In 1996, they had utilised Modvat credit of Rs. 1,19,666.40 towards payment of duty in respect of polythene sheets and tubes. The Assistant Commissioner of Central Excise disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion filed under Rule 57G are correct. He has cited, in this behalf, Final Order No. A/691-92/2000-NB(S) dated 24-4-2000 passed by the Tribunal in the Revenue s appeal Nos. E/379-380/2000-NB(SM). He further submits that the applicant has a strong prima facie case on merits. He prays for complete waiver of pre-deposit. Ld. JDR Shri S.C. Pushkarna has insisted on pre-deposit of the duty and penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available to me. I find that the final products were classified in the declaration under Sub-Heading No. 3923.19 and were described as polythene. There is no dispute of the fact that polythene bags, tubes and sheets are all falling under Chapter Heading 39.23. In the circumstances, it appears that any minor variation in the Chapter Sub-Heading Number stated in the declaration would not affect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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