J.A. ENTERPRISES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) This is an application for dispensing with the condition for pre -deposit. The issue raised in these appeals is regarding classification of copper pipe fitting manufactured by the appellant. According to the appellant it is classifiable under sub -heading 7412.20. The Revenue would contend that they are to be classifiable under sub -heading 8415.00 as parts of air -conditioner.

(2.) After hearing the learned Counsel as well as the learned DR we find that the appellant has made out a case in its favour both on merits as well as on the issue of limitation. We, therefore, waive the condition of pre -deposit.