Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (1) TMI 107 - AT - Central ExciseWaiver of pre deposit - Assesse manufacturer of wiring harness which are classifiable under heading 8544 30 30 - Held that:- Explanation to Section 2(d) is to the effect that excisable goods would include any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. As such, it is clear that said explanation relates to marketability aspect of the product - in any case waste and scrap arising in the appellants factory would not prima facie get covered under 8548 90 00 but may prima facie get covered under Heading 7404 00 12. Inasmuch as the show cause notice proposes classification of the waste and scrap under Heading 8548 90 00 with which we prima facie do not agree, we find that the appellants have earned their stay - Stay granted.
|