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TMI Blog2013 (2) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... 295100 of the Tariff. Total waiver of dues - Stay granted - E/1001/12-Mum - Stay Order No. S/1776/2012-WZB/C-II(EB) - Dated:- 16-10-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep by: Shri V.Sridharan, Adv. Respondent Rep by: Shri Rakesh Goyal, Additional Commissioner (AR), Per: S.S. Kang: Applicant filed this application for waiver of pre-deposit of duty of Rs.17,26,89,200/-, interest and penalty. 2. The applicants are engaged in the manufacture of Tractors and the dispute in the present proceedings is in respect of the model Arjun-Ultra 1 CE . The applicants were clearing this model by claiming the classification under Chapter Heading 87 of the Tariff as Tractor as the same was exempted from the payment of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are classifiable under Chapter 84 of the Tariff as Front End Shovel Loader. The applicants also submitted that the demand is confirmed after taking into consideration the assessable value of the tractors. The Revenue on the other hand classifying the same as Front End Shovel Loader, but the value of the loaders which are attachment are not taking into consideration while demanding duty. In these circumstances, the demand is not sustainable. 4. The Revenue relied upon the statement of the Dy. General Manager, who explained that in model Arjun-Ultra 1 CE, the word CE' stands for Construction Equipment. The additional equipment is designed by the applicants and the additional equipments are attached by the various dealers. The additional e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. Only 405 numbers of machine cleared with additional equipment out of the total 2978 numbers of machine manufactured by the applicants and this fact was specifically mentioned in the reply to the show-cause notice and in the adjudication order, we find that this fact is not disputed. 7. In view of the fact that out of total 2978 numbers of machine which were cleared claiming the classification as tractor under Chapter 8701 of the Tariff, only in respect of 405 numbers of machine, the additional equipment was added at the place of the dealers of the applicants. In these circumstances, it cannot be said that all the machines manufactured by the applicants are classifiable as Front End Shovel Loader classifiable under sub-heading 8429510 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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