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2012 (1) TMI 121 - AT - Central ExciseWaiver of pre-deposit of duty - Classification of bulker under 87042319 or 87079000 - Denial of benefit of Notification No. 6/2006-C.E. - Held that:- as per the product literature produced by the applicant semi-trailer mounted bulk transporter where the bulkers is fixed on chassis without any prime mover. This bulker can be attached to prime mover which is called “horse” as the bulker is not attached with prime mover hence prima facie is classifiable under Heading 87079000 of the Tariff as other bodies for motor vehicles. Therefore, we find no merit in the contention of the applicant in respect of semi-trailer mounted bulk transporter. - In support of other bulkers when the prime mover is fixed with bulker we find the same are prima facie classifiable under chapter sub-heading 8704 of the Tariff as claims by applicants - during the period in dispute applicant cleared 4 numbers of Bulkers without prime mover and duty comes to Rs. 5 lakhs on these bulkers - Conditional stay granted.
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