2005 (6) TMI 423 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore upheld the duty pre-deposit of Rs. 86,000 for manufacturing pre-fabricated buildings classified under Heading 9406.00. The Commissioner (Appeals) confirmed the duty demand, stating the goods fall under Chapter Heading 7308, not Heading 9406 as proposed in the show cause notice. The appellants were directed to pre-deposit the amount within two months, failing which the appeal would be dismissed.