https://www.taxtmi.com/caselaws?id=93491 An industrial wet and dry vacuum cleaner was held prima facie classifiable under Heading 84.79 rather than Heading 85.09 because it was specifically designed and sold for industrial use, while Chapter Note 3(a) to Chapter 85 was read as covering machines commonly used for domestic purposes. That prima facie classification case justified waiver of pre-deposit under Section 35F of the Central Excise Act, 1944 and stay of recovery. As the appeal had been dismissed for non-compliance with Section 35F, the matter was also remanded to the first appellate authority for an independent decision on merits after hearing the assessee. en-us Sat, 12 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93491 An industrial wet and dry vacuum cleaner was held prima facie classifiable under Heading 84.79 rather than Heading 85.09 because it was specifically designed and sold for industrial use, while Chapter Note 3(a) to Chapter 85 was read as covering machines commonly used for domestic purposes. That prima facie classification case justified waiver of pre-deposit under Section 35F of the Central Excise Act, 1944 and stay of recovery. As the appeal had been dismissed for non-compliance with Section 35F, the matter was also remanded to the first appellate authority for an independent decision on merits after hearing the assessee. Case-Laws Central Excise Sat, 12 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93491