2015 (10) TMI 1965

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..... kherjee, CA, for the Appellant. Shri Pramod Kumar, Jt. CDR, for the Respondent. ORDER These stay applications have been filed by the appellants along with respective appeals against Order-in-Original No. 34/COMMR/CEX/BPL-I/2013, dated 30-8-2013 in terms of which a demand of Rs. 4,02,70,377/- [Rs. 1,95,17,425/- on clearances by M/s. Akansha Sales Promoters India Pvt. Ltd. (ASPIL) and Rs. 2,07,52 .....

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..... by holding their product classifiable under heading 94.06 is unsustainable. The appellants have also contended that they have manufactured canopies for toll plazas, petrol pumps etc. and these cannot be covered under the scope of pre-fabricated buildings, as they did not have any wall/ doors/windows. 4. We find that the issue of classification under heading 94.06 was the subject matter in t .....

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..... eated as prefabricated buildings under Tariff Heading 94.06." Prima facie, we find that the canopies 'manufactured' by the appellants have no walls or windows and therefore would not fall under Chapter heading 94.06. As the impugned demand has been confirmed classifying the canopies under the said heading, we allow the stay petition, waive the pre-deposit of the impugned duty, fine and penalties .....

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