2013 (12) TMI 338

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..... pellant had only done part of the work like fitting of pipelines, fuel tanks and engines - The issue is arguable one as to whether appellant is a manufacturer or not needs to be gone into detail, which can be done only at the time of final disposal of the appeal - the amount deposited by the appellant is enough deposit to hear and dispose the appeal – pre-deposits waived till the disposal - Stay g .....

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..... ty. The adjudicating authority has held that the appellant is a manufacturer of the said yacht and classified the same under chapter heading No.890399.90 of the Central Excise Tariff Act, 1985 and confirmed the assessable value. 3. Ld. counsel at the outset submits as against the payment of Rs.4.52 crores, the appellant has already deposited an amount of Rs.1.40 crores. It is his submission that .....

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..... deration of the submissions made by both sides and perusal of the records, we find that the appellant herein has brought to our notice that the boat/yacht which was further worked upon by them was in fact shown to be as constructed/manufactured by M/s. Wadia Boat Builders. It is also on record that the appellant herein had only done part of the work like fitting of pipelines, fuel tanks and engine .....

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