https://www.taxtmi.com/caselaws?id=1697 Disputed classification of tankers/containers determined entitlement to SSI exemption and interim relief from recovery. The Tribunal noted a prima facie record that the goods had not yet been mounted on duty-paid chassis; if unmounted, they would fall under Heading 87.07 or Heading 73.11 rather than Heading 87.04, and those headings were stated to be covered by the SSI notification. On that basis, the applicants established a prima facie case for waiver of pre-deposit, and duty and penalty recovery was stayed pending the appeal. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1697 Disputed classification of tankers/containers determined entitlement to SSI exemption and interim relief from recovery. The Tribunal noted a prima facie record that the goods had not yet been mounted on duty-paid chassis; if unmounted, they would fall under Heading 87.07 or Heading 73.11 rather than Heading 87.04, and those headings were stated to be covered by the SSI notification. On that basis, the applicants established a prima facie case for waiver of pre-deposit, and duty and penalty recovery was stayed pending the appeal. Case-Laws Central Excise Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1697