2015 (3) TMI 171

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....ORDER Per R.K. Singh: The appellants have filed this stay application along with their appeal against Order-in-Appeal No. 121/CE/APPL/DLH-IV/2013 dated 7.8.2013 in terms of which a demand of Rs. 1,84,721/- was confirmed along with interest and equal mandatory penalty. 2. Briefly stated, the issue involved is the classification of Backhoe which the appellants sought to classify under Chapter Hea....

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....tural, horticultural or allied activities do not even find a mention in the list of areas where Backhoe can be efficiently used. Tariff heading (84.32) covers  agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers On the other hand, we find that the order-in-original as well as the order-in-appeal have discussed as to why the impu....