9911796707
TMI Blog2000 (2) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... get this appeal heard, the appellants are required to pre-deposit an amount of Rs. 3,09, 369/- as duty confirmed by Order-in-Original No. 90/98 dated 26-2-1999 which has subsequently been considered by the Commissioner (Appeals). However, the Order-in-Appeal impugned has dismissed this appeal on grounds of non compliance under Section 35F in terms of his interim order requiring full deposit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered by the lower authorities correctly. As against this, he submits that the HSN Explanatory notes on page 1318 under Section XVI, heading 84.79, Sl. No. 29 clearly covers industrial Vacuum cleaners. Further, he submits that the user manual of the product namely EUROSTAR ZW40 clearly mentions that this machine is specifically designed for both wet and dry industrial cleaning and is adopted for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns as well as perused the user manual of the product submitted before us. On a prima facie consideration, we find that the appellants have demonstrated that they have a very strong case on merits with respect to the classification of the product under 84.79 for the following reasons :- (a) It is clear that the product has been specifically designed and is sold only as a Wet and Dry Vacuum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be remanded to the first Appellate Authority for an indepth consideration on the merits of the case in the light of our above observations. Ordered accordingly. The stay application and the appeal is therefore disposed of in the above terms by way of remand to the Commissioner (Appeals) who shall give a hearing to the appellants and then proceed to pass a speaking order on merits. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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