2002 (8) TMI 360

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..... Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two applications filed by M/s. Pal Brothers for waiver of pre-deposit of Central Excise duty amounting to Rs. 3,47,312/- confirmed by the Commissioner (Appeals) under the impugned orders. 2. Shri V.R. Sethi, learned Advocate, submitted that the applicants manufacture electromagnet assembly which according to them is classifi .....

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..... 2(a) and following the ratio of the decision in the M/s. Foundary Plant their goods are rightly classifiable under 90.33. 3. Opposing the prayer Shri M.P. Singh, learned Departmental Representative, submitted that electromagnet is specifically mentioned in Heading 85.05 and specific heading has to be preferred over a general heading; that by adding the power factor the electromagnet does no .....

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..... e for wavier of pre-deposit of entire amount of duty. We, therefore, direct them to deposit Rs. 1.5 lakhs within eight weeks from today and on complying with this direction, there shall be waiver of pre-deposit of remaining amount of duty and the remaining sum will be stayed during the pendency of the Appeal. The matter will come up for reporting compliance on 7-10-2002.
Case laws, Decisions, .....

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