https://www.taxtmi.com/caselaws?id=102165 A stay application in a tariff classification dispute examined whether a power supply unit for tanks should fall under Heading 85.36 or be treated as parts of tanks under Heading 87.10. The note to Section XVI was applied to indicate that electrical machinery and equipment are excluded from Chapter 87 treatment even if identifiable for such goods, so the claimed Chapter 87 classification was not prima facie acceptable. Financial hardship was also not established by supporting material. Conditional relief was therefore granted: part of the pre-deposit was required, with the balance waived and recovery stayed on compliance. en-us Mon, 10 Jun 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102165 A stay application in a tariff classification dispute examined whether a power supply unit for tanks should fall under Heading 85.36 or be treated as parts of tanks under Heading 87.10. The note to Section XVI was applied to indicate that electrical machinery and equipment are excluded from Chapter 87 treatment even if identifiable for such goods, so the claimed Chapter 87 classification was not prima facie acceptable. Financial hardship was also not established by supporting material. Conditional relief was therefore granted: part of the pre-deposit was required, with the balance waived and recovery stayed on compliance. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102165