ORDER
Jyoti Balasundaram, Member (J)
1. The applications for waiver of predeposit of duty and penalty as set put in the annexure to this order arise out of two separate orders of the Commissioner of Customs, Nagpur. The question relates to classification of Long Pepper (Pippali) imported by the applicants whether as spice under Heading 9.04 of the schedule to the Customs Tariff, as held by the Revenue or as part of plant (fruit) primarily in pharmacy classifiable under Heading 12.11 of the schedule to the Customs Tariff as contended by the applicant.
2. On hearing both sides, we find that in the case of M/s. Ganesh International (the first applicant before us) the same issue had come for consideration when the Bench has directed predeposit of about 26% out of the total duty demand and waived the predeposit which remaining duties and penalties. Ld. DR emphasis that this is not a case where such low amount should be directed to be deposited as a pre- condition of hearing of the appeal and would pray at least 50% of the amount should be directed to be deposited.
3. On carefully perusing of the earlier order of the Bench namely order No. C-II/2353-54/WZB/2003 dt.26.9.03, we direct predeposit of 35% of the duty amount of each of the applicants within a period of 8 weeks from today and on such deposit we direct, the requirement of predeposit of balance duties and penalties and stay recovery thereof pending these appeals.
4. Failure to comply with this direction shall result in vacation of stay and disposal of appeals without prior notice.
5. Compliance to be reported on 15.3.04.