2006 (5) TMI 242

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..... Jadhav, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The applications for waiver of pre-deposit arise out of the common order of the Commissioner (Appeals). Duty confirmed against M/s. Spacetech Cryo Equipments Pvt. Ltd. is Rs. 1,80,000/- (Rs. One Lakh Eighty Thousand Only) together with equal amount of penalty and the duty confirmed against M/s. Spacetech E .....

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..... 87.06 is to be excluded end it has been held that running gear falls under Heading 87.16 and therefore this plea of the applicant about exclusion of value of running gear has not been accepted. Prima facie running gear is not chassis falling under Heading 87.06, therefore, no strong prima facie case for total waiver of pre-deposit has been made out by the applicants. The case law relied upon namel .....

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