https://www.taxtmi.com/caselaws?id=111545 Classification of power tillers was examined against Chapter Note 2 of Chapter 87, which distinguishes a tractor, designed mainly for hauling or pushing another vehicle, appliance or load, from a power tiller that is manually handled by a farmer. The record suggested the department had treated the goods as exempt power tillers for decades before changing its view in 2003, supporting a strong prima facie case on limitation and prior departmental awareness. On that basis, the appellants were granted unconditional stay, waiver of pre-deposit, and suspension of recovery proceedings pending disposal of the appeals. en-us Tue, 13 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 10:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111545 Classification of power tillers was examined against Chapter Note 2 of Chapter 87, which distinguishes a tractor, designed mainly for hauling or pushing another vehicle, appliance or load, from a power tiller that is manually handled by a farmer. The record suggested the department had treated the goods as exempt power tillers for decades before changing its view in 2003, supporting a strong prima facie case on limitation and prior departmental awareness. On that basis, the appellants were granted unconditional stay, waiver of pre-deposit, and suspension of recovery proceedings pending disposal of the appeals. Case-Laws Central Excise Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111545