2004 (6) TMI 109

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..... he appeal, the appellant is required to pre-deposit duty amount of  Rs. 5,37,597/-. The appellants had filed Bill of Entry seeking classification of gear and clutches of Tillers under Customs Tariff Heading 84.32 and had cleared the same on payment of duty. However, a demand notice was issued stating that the Board's Circular No. 45/2001-Cus., dated 7-8-2001 has classified the item under Head .....

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..... the Board's Circular No. 45/2001-Cus., dated 7-8-2001. The Bill of Entry was cleared earlier to this date and, therefore, in terms of the cited judgments, the appellants have made out a strong case in their favour. Therefore, the stay application is allowed granting waiver of pre-deposit and staying its recovery till the disposal of the appeal. Appeal to come up in its turn.
Case laws, Decisi .....

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