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TMI Blog2014 (10) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... 424 and not under the CETH 8421. The various decisions relied upon by the appellant also support the appellant's case for classification as agricultural/horticultural equipment. In view of the above, we find that the appellant has made out a case to grant of stay. Accordingly, we grant waiver from pre-deposit of the dues adjudged against the appellant and stay recovery during the pendency of the appeal - Stay granted. - Appeal No. E/89786/13 - Stay Order No. S/353/2014-WZB/C-II(EB) - Dated:- 23-6-2014 - Shri Chandrasekharan and Shri Anil Choudhary, JJ. For the Appellant : Shri T C Nair, Adv. For the Respondent : Shri D D Joshi, Supdt (AR) JUDGEMENT Per: Shri P.R. Chandrasekharan: The appeal and stay petition are d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85, then the whole falls to be classified in the heading appropriate to that function. Inasmuch as these filters are used in irrigation systems as per Note 4 of Section XVI, they merit classification under CETH 8424. He also took us to the purchase orders placed by various customers and from these purchase orders, it can be seen that the buyers of the products manufactured by the appellant are firms engaged in the manufacture of irrigation systems such as M/s Kisan Irrigation Ltd., Raigad and M/s Renown Irrigation Systems Ltd., Junagarh and so on. From the purchase orders, it can be clearly se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember, 2007 to November, 2010. Thus, bulk of the demand is beyond the normal period of limitation and, therefore, is time barred. The learned Counsel also placed reliance on the decisions of this tribunal in the case of Elgi Ultra Appliances Vs. Commissioner of Central Excise 2011 (134) ELT 245 (T), EPC Irrigation Vs. Commissioner of Central Excise 2002 (139) ELT 84 (T) and Calama Industries Ltd. 1998 (100) ELT 379 (T). In these decisions, though they do not directly pertain to filters and pertain to various other products, used in irrigation which were custom made for such purpose, the Tribunal as well as the Apex Court held that they were very much agricultural/horticultural equipment. Ratio of these decisions would apply to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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