https://www.taxtmi.com/caselaws?id=103597 Classification of slats used as conveyor parts was treated as only a prima facie issue at the interim stage, with Heading 84.31 appearing applicable under Section Note 2(a) to Section XVI and the assessee's claim under Heading 84.28 not considered convincing then. On recovery, the Tribunal accepted that the later modification under Section 35E supported objection to immediate recovery and granted conditional stay. The assessee was required to deposit Rs. 1.5 lakh within two months; on such deposit, the balance duty was waived for stay purposes, recovery was stayed, and the detention order was to stand vacated. en-us Thu, 02 Aug 2001 00:00:00 +0530 Thu, 23 Feb 2012 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103597 Classification of slats used as conveyor parts was treated as only a prima facie issue at the interim stage, with Heading 84.31 appearing applicable under Section Note 2(a) to Section XVI and the assessee's claim under Heading 84.28 not considered convincing then. On recovery, the Tribunal accepted that the later modification under Section 35E supported objection to immediate recovery and granted conditional stay. The assessee was required to deposit Rs. 1.5 lakh within two months; on such deposit, the balance duty was waived for stay purposes, recovery was stayed, and the detention order was to stand vacated. Case-Laws Central Excise Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103597