TMI Blog2014 (8) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... cords, 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] - Cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel on behalf of the applicants drew the attention of the Bench the relevant portion of the HSN Notes to substantiate that the goods are not put up in retail sale and therefore it cannot be classified under Chapter 38. The original authority confirmed the demand of duty along with interest. The original authority classified the goods following the decision of the Hon'ble Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court. In view of that, the applicants failed to make out a prima facie case for waiver of predeposit of entire dues. As the case, prima facie, is covered by the decision of the Hon'ble Supreme Court, we direct the applicant to predeposit the entire amount of duty i.e. ₹ 10,63,416/- (Rupees ten lakhs sixty three four hundred sixteen only) and ₹ 42,00,600/- (Rupees forty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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