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2013 (2) TMI 282 - AT - Central ExciseWaiver of pre-deposit - Classification - Assessee is engaged in the manufacture of Tractors - under Chapter Heading 87 of the Tariff as Tractor - Revenue wants to classify the same under sub-heading 8429 5100 of the Tariff specifically as ‘Front End Shovel Loader' - Held that:- Out of total 2978 numbers of machine, only in respect of 405 numbers of machines were cleared with the additional equipments which was fitted at the place of the dealers. It cannot be said that all the machines manufactured by the applicants are classifiable as Front End Shovel Loader classifiable under sub-heading 84295100 of the Tariff. Total waiver of dues - Stay granted
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