https://www.taxtmi.com/caselaws?id=122092 For interim relief on classification of motor vehicles under Heading 8702.10 and liability to National Calamity Contingent Duty, the vehicle's passenger capacity was treated as the ative factor. A job-work statement was found insufficient to prove the claimed capacity, while Regional Transport Office certificates and the appellants' own statements supported the departmental position that the vehicles carried 13 to 16 passengers. On that material, no strong prima facie case against duty liability was shown, so pre-deposit of the duty demand was directed within the stipulated time; waiver and stay were granted only for the penalty, subject to compliance. en-us Tue, 05 Sep 2006 00:00:00 +0530 Wed, 08 Aug 2012 15:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122092 For interim relief on classification of motor vehicles under Heading 8702.10 and liability to National Calamity Contingent Duty, the vehicle's passenger capacity was treated as the ative factor. A job-work statement was found insufficient to prove the claimed capacity, while Regional Transport Office certificates and the appellants' own statements supported the departmental position that the vehicles carried 13 to 16 passengers. On that material, no strong prima facie case against duty liability was shown, so pre-deposit of the duty demand was directed within the stipulated time; waiver and stay were granted only for the penalty, subject to compliance. Case-Laws Central Excise Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122092