https://www.taxtmi.com/caselaws?id=119263 At the stay stage, the Tribunal accepted that the applicants had shown a strong prima facie case for waiver of pre-deposit of duty and penalty. The goods were manufactured as I.C. engines and cleared with pumps as power driven pump sets, and the Board's circular together with cited precedent supported classification under Heading 84.13 and the claimed exemption. On that basis, the Tribunal granted stay and waived pre-deposit, treating the exemption claim as arguable for interim relief purposes. en-us Mon, 17 Jul 2006 00:00:00 +0530 Tue, 10 Jul 2012 10:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119263 At the stay stage, the Tribunal accepted that the applicants had shown a strong prima facie case for waiver of pre-deposit of duty and penalty. The goods were manufactured as I.C. engines and cleared with pumps as power driven pump sets, and the Board's circular together with cited precedent supported classification under Heading 84.13 and the claimed exemption. On that basis, the Tribunal granted stay and waived pre-deposit, treating the exemption claim as arguable for interim relief purposes. Case-Laws Central Excise Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119263