https://www.taxtmi.com/caselaws?id=251951 Filters manufactured for use in agricultural and horticultural systems were held to make out a prima facie case for classification under Heading 8424, rather than Heading 84.21, because the product literature showed no other significant application and the purchase orders reflected use in irrigation equipment. Relying on the material on record and cited irrigation-related precedents, the tribunal found the goods to answer the description of agricultural or horticultural appliances for interim purposes. On that basis, waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. en-us Mon, 23 Jun 2014 00:00:00 +0530 Wed, 26 Nov 2014 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251951 Filters manufactured for use in agricultural and horticultural systems were held to make out a prima facie case for classification under Heading 8424, rather than Heading 84.21, because the product literature showed no other significant application and the purchase orders reflected use in irrigation equipment. Relying on the material on record and cited irrigation-related precedents, the tribunal found the goods to answer the description of agricultural or horticultural appliances for interim purposes. On that basis, waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. Case-Laws Central Excise Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251951