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2012 (8) TMI 830 - AT - Central ExciseWaiver of pre deposit - Classification of goods - Classification under Heading 8705 or under Chapter 73 - benefit under exemption Notification No. 6/2006-C.E. (Sl. No. 87) - Held that:- chassis on which the telescopic tower is fitted is duty paid and that the appellant have also paid the duty on the value of telescopic tower mounted by them. Prima facie we are of the view that mobile telescopic tower would be correctly classifiable under Heading 8705 as special purpose motor vehicle and not under Chapter 73 and if this is so, the same being manufactured out of duty paid chassis and duty paid telescopic tower would be eligible for exemption under Notification No. 6/2006-C.E., dated 1-3-2006 (Sl. No. 50). The appellant thus have a strong prima facie in their favour and hence the requirement of pre-deposit of duty demand, interest and penalty is waived for hearing the appeal and recovery thereof is stayed till disposal of the appeal - Stay granted.
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