https://www.taxtmi.com/caselaws?id=246403 Classification under the Central Excise Tariff must be determined from the wording of the parent heading, not expanded by a later specific tariff item. The commentary states that an ambulances dispute turned on whether the vehicles were principally designed to carry more than six persons, which supported Heading 87.02 rather than Heading 87.03 on the facts discussed. It also notes that a prior tribunal view against the assessee on valuation, though under Supreme Court challenge, provided a prima facie basis for insisting on pre-deposit on that issue. The result described is a partial pre-deposit, with the balance demand and related penalty stayed on compliance. en-us Fri, 02 Mar 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246403 Classification under the Central Excise Tariff must be determined from the wording of the parent heading, not expanded by a later specific tariff item. The commentary states that an ambulances dispute turned on whether the vehicles were principally designed to carry more than six persons, which supported Heading 87.02 rather than Heading 87.03 on the facts discussed. It also notes that a prior tribunal view against the assessee on valuation, though under Supreme Court challenge, provided a prima facie basis for insisting on pre-deposit on that issue. The result described is a partial pre-deposit, with the balance demand and related penalty stayed on compliance. Case-Laws Central Excise Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246403