https://www.taxtmi.com/caselaws?id=106440 The appellants showed a strong prima facie case for complete waiver of pre-deposit and stay of recovery because they manufactured only sub-assemblies for car air-conditioners, not complete air-conditioners. The authority noted that the adjudicating authority had not applied Rule 2(a) of the Interpretative Rules to treat the sub-assemblies as complete air-conditioners, and that earlier tribunal decisions supported the view that a sub-assembly may fall within the expression "part" for tariff purposes. On that material, complete waiver of the demanded duty and penalty deposit was justified pending appeal. en-us Thu, 11 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106440 The appellants showed a strong prima facie case for complete waiver of pre-deposit and stay of recovery because they manufactured only sub-assemblies for car air-conditioners, not complete air-conditioners. The authority noted that the adjudicating authority had not applied Rule 2(a) of the Interpretative Rules to treat the sub-assemblies as complete air-conditioners, and that earlier tribunal decisions supported the view that a sub-assembly may fall within the expression "part" for tariff purposes. On that material, complete waiver of the demanded duty and penalty deposit was justified pending appeal. Case-Laws Central Excise Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106440