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2014 (1) TMI 115 - CESTAT BANGALOREClassification of Vehicles – Classified under sub-heading No. 8704 21 90 of Central Excise Tariff as ‘motor vehicles for transportation of goods’ OR under sub-heading No. 8703 33 99 – Waiver of Pre-deposit – Held that:- The chapter note relating to station wagon was not in existence - the decision of the Tribunal came for the period between 1996-2000, the chapter note relating to station wagon was not incorporated in the Tariff and the Chapter Heading 8703 did not include expression “including station wagon” - There was no occasion for the Tribunal to consider the impact of introduction of chapter note relating to station wagon and the impact of non-inclusion of expression ‘station wagon’ in the chapter Heading - The distribution of weight cannot be a consideration - weight allocation for transportation of goods is more than the weight allocation for persons cannot be a consideration. The appellants have not made out a prima facie case in their favour - the case has to be heard in much greater detail and much more analytical study statutory and other provisions are required to be made and further more detailed consideration of all the records is also required - the appellants directed to deposit Rupees Twenty crores as pre-deposit – upon such submission rest of the duty to be waived till the disposal – partial stay granted.
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