TMI Blog2012 (4) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as parts of battle tanks and not eligible for benefit of notification which grants exemption from payment of duty to parts of battle tanks – decided in case of Incab Industries vs. CCE (2000 -TMI - 50339 - CEGAT, EASTERN BENCH, KOLKATA) - the amount already deposited is sufficient for hearing of the appeal - Pre-deposit of the balance of duty, interest and penalty is waived and recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2006, parts, components and assemblies of automobiles falling under any heading as notified goods to be assessed under the provisions of section 4 of the Act. 4. The contention of the appellants is that the applicants are manufacturing wires and cables which are cleared in running length of 25 and 100 metres and the same are fit to be used in the motor vehicles. The wires and cables which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in running length cannot be considered as parts of battle tanks and hence are not eligible for benefit of notification which grants exemption from payment of duty to parts of battle tanks. 5. Applicants also submit that the demand is time-barred as show cause notice was issued on 29.09.2009 demanding duty for the period 01.06.2006 to 30.04.2008 in respect of auto cables for the period from 01.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for new generation automobile and the same are only suitable for the use with automobiles. Therefore, wires and cables may be classified under any heading as the same are used as parts of automobile hence are notified goods under section 4A of the Act. 7. In respect of the limitation, the contention is that the applicants were only clearing the goods describing as cables and paying duty under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and cleared in running length cannot be considered as parts of battle tanks. In view of the above, prima facie , the applicants have a strong case. Therefore, the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of the balance of duty, interest and penalty is waived and recovery thereof stayed during the pendency of the appeal. 9. Stay petition allowed. (Dictated i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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