2005 (3) TMI 185

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..... - After hearing both sides for sometime on the application for waiver of pre-deposit of duty of Rs. 53,83,848/- and equal amount of penalty imposed upon the applicant herein. We found that it was possible to take up the appeal itself for decision and hence proceed to do at this stage after waiving the pre-deposit requirement. 2. Duty demand arises as a result of holding that the appellants who ....

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....themselves are not leviable to duty as they are parts of exempted irrigation equipment and hence move out of Chapter 86 into Chapter 84 for classification and not leviable to duty in view of exemption. We find that in the case of Elgi Ultra Appliances Ltd. v. CCE, Coimbatore reported in 2001 (134) E.L.T. 245 the Tribunal has held that components of Drip Irrigation System namely LDPE/HDPE pipes spe....