Prima facie classification of bulkers and partial pre-deposit granted pending appeal.

A chassis-mounted bulker without a prime mover was treated as prima facie classifiable under Heading 87079000 as a body for a motor vehicle. Bulkers fitted with a prime mover were prima facie classifiable under Heading 8704 on the shown facts. Pending appeal, the tribunal directed a partial pre-deposit of Rs. 5,00,000 for the disputed duty attributable to four bulkers cleared without prime mover, while waiver of the balance duty and penalty was granted and recovery stayed during the appeal.

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Issues: (i) Whether the semi-trailer mounted bulk transporter, being a bulker fixed on chassis without prime mover, was prima facie classifiable under Heading 87079000; (ii) Whether the bulkers when attached with prime mover were prima facie classifiable under Heading 8704; (iii) What pre-deposit, if any, should be directed pending appeal.

Issue (i): Whether the semi-trailer mounted bulk transporter, being a bulker fixed on chassis without prime mover, was prima facie classifiable under Heading 87079000.

Analysis: On the product literature, the bulker without prime mover was a chassis-mounted body which could be attached to a horse/prime mover. In that condition, it answered the description of other bodies for motor vehicles.

Conclusion: The classification under Heading 87079000 was held prima facie correct for the bulker without prime mover.

Issue (ii): Whether the bulkers when attached with prime mover were prima facie classifiable under Heading 8704.

Analysis: The bulkers fitted with prime mover were treated differently on the shown facts and were considered to fall within chapter sub-heading 8704 as claimed by the applicant.

Conclusion: The bulkers attached with prime mover were held prima facie classifiable under Heading 8704.

Issue (iii): What pre-deposit, if any, should be directed pending appeal.

Analysis: The disputed duty attributable to four bulkers cleared without prime mover was assessed at about Rs. 5 lakhs. The balance demand and penalty were not directed to be secured at that stage.

Conclusion: The applicant was directed to deposit Rs. 5,00,000, and the remaining duty and penalty were waived and recovery stayed during pendency of the appeal.

Final Conclusion: Interim relief was granted only to the extent of partial pre-deposit, with the dispute on merits kept open in appeal.

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