https://www.taxtmi.com/caselaws?id=89497 Breaking up barges into waste and scrap was treated by the Tribunal as prima facie manufacture, and the resulting waste and scrap was held prima facie not to escape classification under Heading 7215.00. On that basis, the appellants were directed to make a partial pre-deposit while the balance duty and penalty were waived during the pendency of the appeal, with recovery stayed subject to compliance. en-us Fri, 04 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89497 Breaking up barges into waste and scrap was treated by the Tribunal as prima facie manufacture, and the resulting waste and scrap was held prima facie not to escape classification under Heading 7215.00. On that basis, the appellants were directed to make a partial pre-deposit while the balance duty and penalty were waived during the pendency of the appeal, with recovery stayed subject to compliance. Case-Laws Central Excise Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89497