https://www.taxtmi.com/caselaws?id=83827 In a classification dispute involving conversion of duty-paid plain rollers into grooved rollers, the goods were treated as falling within the same Tariff Heading 84.55 and, applying Note 6 to Section XVI, as having acquired the essential character for direct use at clearance, so further duty did not prima facie appear warranted. The plea of time bar and the availability of Modvat credit also supported interim relief. The applicants were required to furnish a personal bond for the duty amount within four weeks, and on doing so recovery of duty and penalty was stayed, with protection against disposal of the confiscated plant and machinery. en-us Tue, 14 Dec 1993 00:00:00 +0530 Mon, 18 Jul 2011 12:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83827 In a classification dispute involving conversion of duty-paid plain rollers into grooved rollers, the goods were treated as falling within the same Tariff Heading 84.55 and, applying Note 6 to Section XVI, as having acquired the essential character for direct use at clearance, so further duty did not prima facie appear warranted. The plea of time bar and the availability of Modvat credit also supported interim relief. The applicants were required to furnish a personal bond for the duty amount within four weeks, and on doing so recovery of duty and penalty was stayed, with protection against disposal of the confiscated plant and machinery. Case-Laws Central Excise Tue, 14 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83827