https://www.taxtmi.com/caselaws?id=257235 The tribunal declined to classify the Backhoe under Chapter Heading 84322990 for a Nil rate of duty, upholding its classification under 84.31. The appellants failed to establish agricultural or horticultural use, as the Backhoe's versatility in various activities did not specifically include agricultural applications. Consequently, the appellants were required to pre-deposit the demanded amount within four weeks, with interest, to continue the appeal process. Failure to comply would lead to the dismissal of the appeal. en-us Mon, 15 Sep 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257235 The tribunal declined to classify the Backhoe under Chapter Heading 84322990 for a Nil rate of duty, upholding its classification under 84.31. The appellants failed to establish agricultural or horticultural use, as the Backhoe's versatility in various activities did not specifically include agricultural applications. Consequently, the appellants were required to pre-deposit the demanded amount within four weeks, with interest, to continue the appeal process. Failure to comply would lead to the dismissal of the appeal. Case-Laws Central Excise Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257235