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2012 (3) TMI 351 - AT - Central ExciseWaiver of pre deposit - Valuation of the ambulances - Classification - Duty under Heading 87.02 of the Central Excise Tariff or under Heading 87.03 - Held that:- in the matter of valuation the principle involved is decided against the applicants by the Tribunal, though the matter is under challenge before the Apex Court. So there is a case for calling for pre-deposit on this issue. In the matter of classification, we are prima facie in agreement with the applicants that the Tariff Item in Heading 87.03 can be read only as a split of the goods covered by the goods covered by the description in the heading and the Tariff Item cannot expand the scope of the heading. So we are of the view that there is no case for asking for any pre-deposit of duty demand arising from this issue - Conditional stay granted.
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