Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 85 - AT - Central ExciseWaiver of pre deposit - Classification of goods - Classification under CETH 84.21 or under CETH 84.24 - Held that:- From the product-literature produced, it is clear that the filters manufactured by the appellant are mainly used in agricultural/horticultural systems and have no application elsewhere. From the purchase orders available on record, it is seen that the buyers of the goods are manufacturers of irrigation systems, which also indicates that they are used in irrigation systems. These evidences on record confirm the fact that the products would merit classification under CETH 8424 and not under the CETH 8421. The various decisions relied upon by the appellant also support the appellant's case for classification as agricultural/horticultural equipment. In view of the above, we find that the appellant has made out a case to grant of stay. Accordingly, we grant waiver from pre-deposit of the dues adjudged against the appellant and stay recovery during the pendency of the appeal - Stay granted.
|