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TMI Blog2012 (8) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have also paid the duty on the value of telescopic tower mounted by them. Prima facie we are of the view that mobile telescopic tower would be correctly classifiable under Heading 8705 as special purpose motor vehicle and not under Chapter 73 and if this is so, the same being manufactured out of duty paid chassis and duty paid telescopic tower would be eligible for exemption under Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods by classifying the same under Heading 7308 on the value of the towers mounted by them. The department was of the view that since what has been cleared by the appellant from their factory was mobile telescopic tower, they would be liable to pay duty on the entire value of the mobile tower including the value of the chassis. The department was of the view that mobile tower would still be cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the duty demand as made in the show cause notice was confirmed alongwith interest and penalty of equal amount was imposed on them. The Commissioner in this order held that the mobile telescopic tower is classified under Chapter 73 and not under Heading 8705 as special purpose vehicle and hence the same would not be eligible for the benefit of Notification No. 6/2006-C.E. (Sl. No. 87). Against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct; that the appellant have a strong prima facie case in their favour and, therefore, the requirement of pre-deposit of duty demand, interest and penalty may be waived for the hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Sh. I. Baig, the learned Senior Departmental Representative, opposed the stay application by reiterating the findings of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be eligible for exemption under Notification No. 6/2006-C.E., dated 1-3-2006 (Sl. No. 50). The appellant thus have a strong prima facie in their favour and hence the requirement of pre-deposit of duty demand, interest and penalty is waived for hearing the appeal and recovery thereof is stayed till disposal of the appeal. Stay application is allowed. 6. Appeal be listed in due course. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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