2012 (1) TMI 121

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....t. Shri Y.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER Applicant filed this application for waiver of pre-deposit of duty of Rs. 55,57,456/-, interest and penalty. The applicants are engaged in the manufacturing two types of Bulkers. The applicant claimed classification under Heading 87042319 of the Tariff, and clearing the same by claiming the benefit of Notification No....

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....jor portion of the demand is time-barred. The applicant also argued on merits. 3. We find that as per the product literature produced by the applicant semi-trailer mounted bulk transporter where the bulkers is fixed on chassis without any prime mover. This bulker can be attached to prime mover which is called "horse" as the bulker is not attached with prime mover hence prima facie is classifiab....