VOLTAS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) After hearing both sides, and considering that the catalogue which shows the principal fields of application of vertical pumps VH, VM/ VL, VA and horizontal split casing pumps to be pumps used in city water supply and considering the HSN Notes and the claim of classification, we find prima facie, the classification under Heading 84.13 to be applicable in this case. In this view of the matter, we grant full waiver of pre -deposit requirement under Section 35F of the Central Excise Act, 1944 and order stay of recovery thereof.

(2.) Considering the oral application made by the Jt. CDR, we fix this case for early hearing since the amount involved is more than Rs. 1.00 crore. Regular hearing fixed on 2 -8 -2004.