2015 (10) TMI 1965

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..... es under the said heading, we allow the stay petition, waive the pre-deposit of the impugned duty, fine and penalties and stay their recoveries during the pendency of the appeals. - Stay granted. - E/60570/ 2013 & E/50043-50044/2014-EX(DB) - Stay Order Nos. S/53113-53115/2014-EX(DB) - Dated:- 1-9-2014 - Justice G. Raghuram, President and Shri R.K. Singh, Member (T) Shri Sandeep Mukherjee, .....

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..... d in this case are : (i) Classification of the product involved. (ii) Whether the clearances of M/s. ASP and M/s. ASPIL can be clubbed and (iii) Valuation. 3. The appellants have contended that their product is wrongly held to be classifiable under heading 94.06 and as their product is not classifiable there-under, the demand which is confirmed by holding their product classi .....

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..... from the HSN Explanatory Notes. We observe that there is no allegation whatsoever in all the impugned orders nor in the customers orders relied upon by the Revenue that the appellants herein have supplied panels for walls and roof. Therefore, in our considered opinion, the structure supplied by the appellants in unassembled form as mentioned above cannot be treated as prefabricated buildings under .....

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