2015 (3) TMI 171

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..... be very efficiently used in the excavation of soil, foundation for building, trenches for pipeline and cable laying, to handle garbage, widening of rural roads. Indeed in the website agricultural, horticultural or allied activities do not even find a mention in the list of areas where Backhoe can be efficiently used. Tariff heading (84.32) covers agricultural, horticultural or forestry machinery .....

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..... The appellants have filed this stay application along with their appeal against Order-in-Appeal No. 121/CE/APPL/DLH-IV/2013 dated 7.8.2013 in terms of which a demand of ₹ 1,84,721/- was confirmed along with interest and equal mandatory penalty. 2. Briefly stated, the issue involved is the classification of Backhoe which the appellants sought to classify under Chapter Heading 84322990 eli .....

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..... tural or allied activities do not even find a mention in the list of areas where Backhoe can be efficiently used. Tariff heading (84.32) covers agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers On the other hand, we find that the order-in-original as well as the order-in-appeal have discussed as to why the impugned goods do not me .....

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