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        Central Excise

        2002 (3) TMI 855 - AT - Central Excise

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        Drill Stand Classified under Tariff Heading 85.08, Rs. 60,000 Deposit Required The Appellate Tribunal CEGAT, Mumbai classified a drill stand under Heading 85.08 of the tariff, not as a machine under Heading 84.79. The applicant was ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Drill Stand Classified under Tariff Heading 85.08, Rs. 60,000 Deposit Required

                                The Appellate Tribunal CEGAT, Mumbai classified a drill stand under Heading 85.08 of the tariff, not as a machine under Heading 84.79. The applicant was directed to deposit Rs. 60,000 within a month to waive the balance of the duty and stay its recovery, with compliance due by 7-5-2002.


                                The Appellate Tribunal CEGAT, Mumbai ruled that a drill stand is classifiable under Heading 85.08 of the tariff, not as a machine under Heading 84.79. Duty of Rs. 1.32 lakh was demanded, but the applicant was asked to deposit Rs. 60,000 within a month to waive the balance of the duty and stay its recovery. Compliance was required by 7-5-2002.
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