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TMI Blog1999 (10) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : J.H. Joglekar, Member (T)]. - After hearing Shri J.C. Patel for the applicants and Shri B.K. Choube for the revenue, it appeared that the main appeal itself could be taken up for disposal. This was done by granting waiver of pre-deposit of penalty amounting to Rs. 40,000/- (Rupees forty thousand only) imposed on the appellants. 2. The issue for consideration is the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es specifically adopted for use in a playground are to be classified under Heading 95.08. The Commissioner on the other hand observed that the goods were powered by IC Engines which was a guiding factor for classification under Heading 87.03. He cited query made from the RTOs office and based his opinion on the fact that such vehicles required a licence. This was after perusal of letter secured by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on thereof has rendered the proceedings bad in law. 5. On perusal of the literature etc. we are unable to come to prima facie conclusion as to the classification of the contested goods. The cars are equipped with IC Engines of very substantial power. They are equipped with clutch, accelerator and brake. If these cars were to be exclusively Centrally Controlled; then there may not be any reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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