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2013 (11) TMI 1148 - CESTAT CHENNAIGoods Marketable or not - Classification of goods – Waiver of Pre-deposit – Held that:- Heading 85.03 specifically mentioned AC generators (alternators) - according to the assessee, the alternators manufactured are semi-finished ones and it is completed at the hands of Unit-II as part of GPU and classifiable under Heading 88.03, "parts of goods of Heading 88.01 or 88.02" - there is dispute of the facts on the clearance of semi-finished alternators, as claimed by the applicant from their Unit-I Unit to Unit-II - it appears that the applicant manufactures alternator, which has essential character of alternator - the applicant has failed to make a prima facie case for waiver of the entire amount of duty - the applicant directed to deposit Rs.25 lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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