Customs, Excise and Gold Tribunal - Mumbai
Killick Nixon Ltd. vs Commissioner Of Central Excise on 21 April, 1999
Equivalent citations: 1999(112)ELT1053(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The application is for waiver of deposit of duty of Rs. 21.09 lacs.
2. On 15-3-1999 the applicant was absent and unrepresented despite notice. The Departmental Representative requested a few days time to study the matter and hence adjourned today.
3. Duty has been demanded on the ground that the goods such as wedges, barrels, bright plates, sheathing and couplers which, we are told, are used as parts of structures such as bridges are correctly classifiable under 7308.90 as structures of iron and steel and not, as claimed by the assessee, under Heading 8466.00 as parts of machinery.
4. The only ground in the stay application is that the goods had been classified under Heading 8466.00 from 1987 onwards and there is no good reason to change the classification. There is however no evidence at all in support of this contention and therefore it is not possible to say that there was a long standing practice of classification. Financial hardship is also not pleaded. Classification is not questioned. Accordingly, we direct the applicant to deposit Rs. 12 lacs within two months from the date of receipt of this order upon which we waive deposit of the balance of duty amount and stay its recovery.