KSE LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, we have found prima facie case for the appellant against the demand of differential duty of Rs. 1,98,194/ -. The demand of duty is, admittedly, on machinery for preparing cattle feed, which is prima facie classifiable under Heading 8436 and sub -heading 8436 10 00 of the First Schedule to the Central Excise Tariff Act as claimed by the assessee and not under Heading 8438 of the Tariff Schedule as proposed by the Revenue. Hence, there will be waiver and stay as prayed for.