https://www.taxtmi.com/caselaws?id=174763 A classification dispute over motor vehicles under Chapter Heading 87.02 or 87.03 turned on whether the appellants had made a prima facie case for waiver of pre-deposit and stay of recovery. The Tribunal noted that an earlier final order on the same classification list and vehicles had already held that the Maharashtra Motor Vehicle Rules, 1988 could not govern excise classification, and that the vehicles fell under Chapter Heading 87.02. It also noted that no stay had been obtained against that order and that the Transport Commissioner's certificate supported the seating-capacity claim. On that basis, the adjudicating authority's classification under Chapter Heading 87.03 did not survive at the stay stage, and interim relief was granted. en-us Tue, 09 Oct 2007 00:00:00 +0530 Mon, 19 Oct 2015 14:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174763 A classification dispute over motor vehicles under Chapter Heading 87.02 or 87.03 turned on whether the appellants had made a prima facie case for waiver of pre-deposit and stay of recovery. The Tribunal noted that an earlier final order on the same classification list and vehicles had already held that the Maharashtra Motor Vehicle Rules, 1988 could not govern excise classification, and that the vehicles fell under Chapter Heading 87.02. It also noted that no stay had been obtained against that order and that the Transport Commissioner's certificate supported the seating-capacity claim. On that basis, the adjudicating authority's classification under Chapter Heading 87.03 did not survive at the stay stage, and interim relief was granted. Case-Laws Central Excise Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174763