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of <h1>CESTAT ruling: Loose vehicle covers classified under Chapter 87, not 63.07. Pre-deposit waived, recovery stayed.</h1> <h3>Superior Fabrics Versus Commissioner of Central Excise, Kanpur</h3> The Appellate Tribunal CESTAT NEW DELHI ruled in a duty demand case that loose covers for motor vehicles should be classified under Chapter 87, not ... - The judgment by Appellate Tribunal CESTAT NEW DELHI in 2011 (9) TMI 1074 involved a duty demand case where loose covers for motor vehicles were classified under Chapter 87 instead of Chapter Heading 63.07 as claimed by the assessee. The tribunal waived the pre-deposit requirement and stayed the recovery pending appeal as the goods were not considered parts or accessories of motor vehicles.
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