2003 (11) TMI 536 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the applicant sought waiver of duty and penalty. The mechanical equipment in question was classified under Heading 8455.90, but the applicant argued it should be under Heading 84.28. The Tribunal found a strong prima facie case in favor of the applicant and waived the duty for the appeal hearing, adjourning the case for further arguments.