https://www.taxtmi.com/caselaws?id=127059 National Calamity Contingent Duty was treated as leviable only on goods expressly specified in the Seventh Schedule to the Finance Act, 2001, and the chassis of tipper and concrete mixer trucks was not found to be so specified. As the relevant entry was truncated and contained no express reference to chassis or any other vehicle part, the schedule-based levy could not be applied at the interim stage. The appellant's challenge was therefore treated as having prima facie merit, and pre-deposit was waived during the pendency of the appeals. en-us Thu, 25 Sep 2008 00:00:00 +0530 Fri, 15 Feb 2013 12:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127059 National Calamity Contingent Duty was treated as leviable only on goods expressly specified in the Seventh Schedule to the Finance Act, 2001, and the chassis of tipper and concrete mixer trucks was not found to be so specified. As the relevant entry was truncated and contained no express reference to chassis or any other vehicle part, the schedule-based levy could not be applied at the interim stage. The appellant's challenge was therefore treated as having prima facie merit, and pre-deposit was waived during the pendency of the appeals. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127059