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 113 - AT - Central ExciseWaiver of pre-deposit of duty - Classification of goods - spike-guard - Classification under Tariff Heading 8536 or 8537 - Held that:- item in question is a device which is used for multiple uses from a single plug-point for distribution of electricity - As this device spike-guard consists of plug and multiple electric points including switches therefore it cannot be classifiable under Tariff Heading 8536 of Central Excise Tariff - prima facie the spike-guard is classifiable under Tariff Heading 8537 of the Central Excise Tariff. In these circumstances, we find that the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of the remaining duty, interest and penalty is waived and recovery thereof stayed during the pendency of the appeal - Stay granted.
|