https://www.taxtmi.com/caselaws?id=115370 LPG bodies were prima facie treated as classifiable against the applicants in light of the Tribunal's earlier view, but the Revenue's own show cause notice suggested clearance of bodies mounted on chassis with running gear under a different Chapter 87 sub-heading. On that basis, the applicants' claim to captive consumption benefit under Notification No. 217/86-C.E. was found to have prima facie substance. A prima facie case for waiver of pre-deposit was therefore made out, and recovery of duty and penalty was stayed pending appeal. en-us Mon, 09 May 2005 00:00:00 +0530 Tue, 29 May 2012 10:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115370 LPG bodies were prima facie treated as classifiable against the applicants in light of the Tribunal's earlier view, but the Revenue's own show cause notice suggested clearance of bodies mounted on chassis with running gear under a different Chapter 87 sub-heading. On that basis, the applicants' claim to captive consumption benefit under Notification No. 217/86-C.E. was found to have prima facie substance. A prima facie case for waiver of pre-deposit was therefore made out, and recovery of duty and penalty was stayed pending appeal. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115370