CESTAT grants waiver under Section 35F for pump classification dispute. Early hearing due to substantial amount. The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant, granting a waiver of pre-deposit requirement under Section 35F of the Central ...
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CESTAT grants waiver under Section 35F for pump classification dispute. Early hearing due to substantial amount.
The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant, granting a waiver of pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The classification under Heading 84.13 was deemed applicable for pumps used in city water supply. The case was fixed for early hearing due to the amount involved being more than Rs. 1.00 crore, with a regular hearing set for 2-8-2004.
The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant, granting a waiver of pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The classification under Heading 84.13 was deemed applicable for pumps used in city water supply. The case was fixed for early hearing due to the amount involved being more than Rs. 1.00 crore, with a regular hearing set for 2-8-2004.
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