2014 (1) TMI 689 - AT - Customs

Stay application - Demand of differential duty - Held that - prima facie case for the appellant against the demand of differential duty of Rs. 1,98,194/-. The demand of duty is, admittedly, on machinery for preparing cattle feed, which is prima facie classifiable under Heading 8436 and sub-heading 8436 10 00 of the First Schedule to the Central Excise Tariff Act as claimed by the assessee and not under Heading 8438 of the Tariff Schedule as proposed by the Revenue - Stay granted.

Summary

The Appellate Tribunal CESTAT Bangalore found a prima facie case for the appellant against the demand of differential duty of Rs. 1,98,194. The duty is on machinery for preparing cattle feed, classifiable under Heading 8436 and sub-heading 8436 10 00 of the Central Excise Tariff Act as claimed by the assessee, not under Heading 8438 as proposed by the Revenue. Waiver and stay were granted as prayed for.