TMI Blog2013 (12) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... licants want to classify the same as printed books, brochures, leaflets and similar printed matters - Held that:- The products, prima facie cannot be treated as printed books, brochures or leaflets, therefore the applicants have not made out a case for total waiver of duty - the applicants are directed to deposit an amount equal to 50% of the duty as pre-deposit – upon such submission rest of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tariff and liable to appropriate duty. The case of the applicants is that the goods in question are covered under Chapter 49 of the Tariff and are liable to nil rate of duty. 4. The adjudicating authority confirmed the demand with interest and imposed penalty. The applicants filed appeal before the Commissioner (Appeals) along with application for waiver of dues. The Commissioner (Appeals) di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal, after taking into consideration the deposit of 50% of the duty along with interest, waived the pre-deposit of the remaining dues which were confirmed on the same grounds. 7. We find that in the present case the issue is in respect of classification of the products in question. The Revenue wants to classify under Heading 4820 of the Tariff, which covers registers, account books, n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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