https://www.taxtmi.com/caselaws?id=246552 A mobile telescopic tower mounted on a duty-paid chassis was treated, on a prima facie basis, as a special purpose motor vehicle under Heading 8705 rather than as goods classifiable under Chapter 73. That classification supported eligibility for exemption under Notification No. 6/2006-C.E., and the strong prima facie case justified interim protection. The pre-deposit of duty, interest and penalty was waived and recovery stayed pending disposal of the appeal. en-us Tue, 07 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246552 A mobile telescopic tower mounted on a duty-paid chassis was treated, on a prima facie basis, as a special purpose motor vehicle under Heading 8705 rather than as goods classifiable under Chapter 73. That classification supported eligibility for exemption under Notification No. 6/2006-C.E., and the strong prima facie case justified interim protection. The pre-deposit of duty, interest and penalty was waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 07 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246552