2002 (5) TMI 547 - AT - Central Excise

Summary

The duty demand was contested as "Roof Mounted Package Unit" and "Electric Control Panels" should be classified separately under Central Excise Tariff. The Tribunal found merit in treating machinery and control panels as separate goods, not as one item, due to their assembly process and transportability. The demand was considered time-barred, and the pre-deposit of duty and penalty were waived with recovery stayed. Appeal scheduled for hearing on 4th July, 2002.