https://www.taxtmi.com/caselaws?id=239971 In a classification dispute over alternators, the tribunal found no prima facie case for complete waiver of pre-deposit. The appellant argued that goods cleared from Unit-I were only semi-finished alternators meant for completion at Unit-II as part of a Ground Power Unit under Heading 88.03, but the record contained conflicting factual assertions about the nature of the clearances and the work done at Unit-II. On that basis, the goods appeared to have the essential character of alternators under Heading 85.03, so total waiver was declined. The appellant was directed to deposit Rs. 25 lakhs, and the balance duty demand was stayed pending the appeal. en-us Wed, 22 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239971 In a classification dispute over alternators, the tribunal found no prima facie case for complete waiver of pre-deposit. The appellant argued that goods cleared from Unit-I were only semi-finished alternators meant for completion at Unit-II as part of a Ground Power Unit under Heading 88.03, but the record contained conflicting factual assertions about the nature of the clearances and the work done at Unit-II. On that basis, the goods appeared to have the essential character of alternators under Heading 85.03, so total waiver was declined. The appellant was directed to deposit Rs. 25 lakhs, and the balance duty demand was stayed pending the appeal. Case-Laws Central Excise Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239971