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2018 (4) TMI 222 - CESTAT NEW DELHIClassification of goods - heavy commercial vehicles for the transport of goods and chassis of motor vehicles - Revenue held that they are not trucks designed for highway use, but were “dumpers” designed for off highway use. Such vehicles were classified, as per Revenue, under 870410 as well as chassis under 87060043. Held that: - an identical issue has come up for consideration before the Tribunal in the assessee-Appellants own case M/s VE Commercial Vehicles Ltd., Nitin Nagda, M/s Man Trucks India Pvt. Limited M/s V.E. Commercial Vehicles Ltd. Versus CCE & ST, Indore [2018 (3) TMI 256 - CESTAT NEW DELHI], where it was held that such vehicles manufactured by the appellant are meant to carry loads and capable of off-loading but the same are not machines exclusively meant for off-road use. The motor vehicles manufactured by the appellants do not fall in the category of dumpers designed for off-highway use under 8704 10. They are classifiable, as claimed by the appellant under 8704 2390 as tipper trucks likewise the classification of chassis also will fall under 87060042 and not under 87060043 as claimed by the Department. Appeal allowed - decided in favor of assessee-appellant.
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