2011 (9) TMI 1074 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI in 2011 (9) TMI 1074 involved a duty demand case where loose covers for motor vehicles were classified under Chapter 87 instead of Chapter Heading 63.07 as claimed by the assessee. The tribunal waived the pre-deposit requirement and stayed the recovery pending appeal as the goods were not considered parts or accessories of motor vehicles.