2012 (3) TMI 351

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..... he applicants that the Tariff Item in Heading 87.03 can be read only as a split of the goods covered by the goods covered by the description in the heading and the Tariff Item cannot expand the scope of the heading. So we are of the view that there is no case for asking for any pre-deposit of duty demand arising from this issue - Conditional stay granted.
Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri B.L. Narasimhan, Advocate, for the Appellant. Shri N. Pathak, AR, for the Respondent. ORDER In this proceeding, two stay applications in two appeals arising from the same impugned order are being considered. The first applicant is M/s. Sita Singh & Sons (P) Ltd. and the second applicant is M/s. SML Isuzu Ltd. which was formerly known .....

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..... ng of the appeal. 6. In the matter of classification prior to 2005 under 87.02 and 87.03 the relevant entries are as under :- 87.02 Motor vehicles principally designed for the Transport of more than six persons, excluding the driver, including station wagons. 8702.10 - Motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding the driver, including station wagons. 8702.90 - Other 87.03 Motor cars and other motor vehicles principally designed for the transport of not more than six persons, excluding the driver, including station wagons and racing cars. 8703.10 - Three wheeled motor vehicles 8703.90 - Other 7. After 2005, when eight digit classification o .....

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..... is no dispute that the ambulances in question were designed for carrying more than six persons. 9. The A.R. for Revenue relies on the decision of Audi Automobiles (supra) in the matter of valuation and in the matter of classification reiterates the findings in the impugned order which is to the effect that since Ambulances are specifically mentioned in a Tariff Item under Heading 87.03 and hence will fall under that tariff item only. 10. We have considered arguments on both sides. 11. We find that in the matter of valuation the principle involved is decided against the applicants by the Tribunal, though the matter is under challenge before the Apex Court. So there is a case for calling for pre-deposit on this issue. In the .....

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