https://www.taxtmi.com/caselaws?id=109654 The Tribunal ruled that the goods supplied for installing lifts/escalators were correctly classified under Heading 84.31 as parts of lifts, not under Heading 84.28 as lifts/escalators. The Tribunal applied Interpretative Rule 1 and Rule 2(a) to determine that the goods did not meet the criteria for classification as lifts under Rule 2(a. The appellants' request for a complete waiver of pre-deposit was denied, with the Tribunal directing a specified pre-deposit amount within a set timeframe, while indicating that the balance amount would be waived upon compliance, considering financial hardship and duty demand re-computation. en-us Wed, 03 Sep 2003 00:00:00 +0530 Wed, 11 Apr 2012 12:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109654 The Tribunal ruled that the goods supplied for installing lifts/escalators were correctly classified under Heading 84.31 as parts of lifts, not under Heading 84.28 as lifts/escalators. The Tribunal applied Interpretative Rule 1 and Rule 2(a) to determine that the goods did not meet the criteria for classification as lifts under Rule 2(a. The appellants' request for a complete waiver of pre-deposit was denied, with the Tribunal directing a specified pre-deposit amount within a set timeframe, while indicating that the balance amount would be waived upon compliance, considering financial hardship and duty demand re-computation. Case-Laws Central Excise Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109654