2013 (2) TMI 282

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.... Respondent Rep by: Shri Rakesh Goyal, Additional Commissioner (AR), Per: S.S. Kang: Applicant filed this application for waiver of pre-deposit of duty of Rs.17,26,89,200/-, interest and penalty. 2. The applicants are engaged in the manufacture of Tractors and the dispute in the present proceedings is in respect of the model "Arjun-Ultra 1 CE". The applicants were clearing this model by ....

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.... with the tractors. The dealers are fitting the additional items in the tractors such as chassis assembly frame, direction control valve and additional hydraulic system for actuating the front end loaders, lifting cylinder, bucket cylinder, bucket assembly, counter weight at the back of the tractor. These equipments were procured from the market and the same are duty paid. The applicants submitted....

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....demanding duty. In these circumstances, the demand is not sustainable. 4. The Revenue relied upon the statement of the Dy. General Manager, who explained that in model Arjun-Ultra 1 CE, the word 'CE' stands for Construction Equipment. The additional equipment is designed by the applicants and the additional equipments are attached by the various dealers. The additional equipment is designed as ....

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....the machine manufactured by the applicants model Arjun-Ultra 1CE. The applicants claim the classification under Chapter 87 of the Tariff as Tractor and Revenue want to classify the same under sub-heading 84295100 as Front End Shovel Loader. 6. The applicants manufactured during the period in dispute total 2978 numbers of machine in question and only in respect of 405 numbers of machine, the sam....