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2015 (3) TMI 171 - CESTAT NEW DELHIWaiver of pre deposit - Classification of goods - Classification of Backhoe under Chapter Heading 84322990 or under 84.31 - Held that:- The picture of Backhoe given by the appellants conforms to the claims made on their website regarding its use. As per the appellants website, Backhoe can be very efficiently used in the excavation of soil, foundation for building, trenches for pipeline and cable laying, to handle garbage, widening of rural roads. Indeed in the website agricultural, horticultural or allied activities do not even find a mention in the list of areas where Backhoe can be efficiently used. Tariff heading (84.32) covers agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers On the other hand, we find that the order-in-original as well as the order-in-appeal have discussed as to why the impugned goods do not merit classification under Tariff heading 84.32. - this much is prima facie evident that impugned goods do not merit classification under 84.32 and hence are not eligible for the nil rate of duty. Accordingly, we are of the view that the appellants have not made out a case for waiver of pre-deposit - Partial stay granted.
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