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2013 (12) TMI 338 - CESTAT AHMEDABADActivity manufacture or not – Mis-declaration of Yacht Ashena as being wooden cargo vessel – Waiver of Pre-deposit – Held that:- The appellant has brought to notice that the boat/yacht which was further worked upon by them was in fact shown to be as constructed/manufactured by M/s. Wadia Boat Builders - the appellant had only done part of the work like fitting of pipelines, fuel tanks and engines - The issue is arguable one as to whether appellant is a manufacturer or not needs to be gone into detail, which can be done only at the time of final disposal of the appeal - the amount deposited by the appellant is enough deposit to hear and dispose the appeal – pre-deposits waived till the disposal - Stay granted.
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