1997 (11) TMI 148

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....espondent. [Order per : Lajja Ram, Member (T)]. -  M/s. Carrier Aircon Ltd. have filed the present stay application praying for waiving the pre-deposit and staying the recovery of the demand of duty amounting to Rs. 76,281/-. 2. We have heard Shri R. Krishnan, advocate for the appellants and Shri S.N. Ojha, JDR for the respondents Revenue. 3. On import for countervailing....

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....both functionally and as understood by the trade and that these should be correctly classifiable under sub-heading No. 8414.90 in the Customs Tariff and Heading No. 8414.99 of the Central Excise Tariff. 4. Shri R. Krishnan, Advocate had submitted that there was mistake on the part of both the importer and the Revenue and that the stators were correctly classifiable as parts of electric mot....