https://www.taxtmi.com/caselaws?id=118071 In a valuation dispute linked to exemption under Notification No. 6/2002-C.E., the Tribunal noted that the controversy was not one of classification but of whether the value of the chassis could be excluded for exemption purposes. The running gear was found prima facie not to be a chassis under Heading 87.06, and authorities cited by the appellants were treated as inapplicable because they concerned classification rather than valuation and notification eligibility. On that basis, a strong prima facie case for complete waiver of pre-deposit was not made out, and only partial waiver was granted with the balance stayed pending appeal. en-us Tue, 16 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 12:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118071 In a valuation dispute linked to exemption under Notification No. 6/2002-C.E., the Tribunal noted that the controversy was not one of classification but of whether the value of the chassis could be excluded for exemption purposes. The running gear was found prima facie not to be a chassis under Heading 87.06, and authorities cited by the appellants were treated as inapplicable because they concerned classification rather than valuation and notification eligibility. On that basis, a strong prima facie case for complete waiver of pre-deposit was not made out, and only partial waiver was granted with the balance stayed pending appeal. Case-Laws Central Excise Tue, 16 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118071