2000 (12) TMI 281 - AT - Central Excise

Summary

The applicants sought waiver of pre-deposit of duty amounting to Rs. 1,86,844.00. The Commissioner denied the benefit of components and spares as capital goods, but the Board's circular supported the applicants' claim. The Tribunal waived the duty deposit for hearing the appeal based on the circular. The appeal was listed for arguments on 6-2-2001.