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2020 (10) TMI 1 - CESTAT CHANDIGARHValuation and classification of ambulances - body building on the duty paid chassis - the view of the Revenue is that the appellant has misclassified the ambulances and having merit classification under Tariff Item 87033392 of the CETA, 1985 - period December 2009 to September 2014 - HELD THAT:- Considering the fact that in the appellant’s own case for the earlier period M/S SITA SINGH & SONS P. LTD., M/S SML ISUZU LTD. VERSUS CCE, DELHI-IV [2016 (7) TMI 346 - CESTAT CHANDIGARH] where it was held that Primary test is that sitting capacity of the vehicle. Admittedly vehicle in question can carry more than 12 persons excluding the driver or 14 persons including the driver. Therefore, we hold that the vehicle in question is classifiable under heading 87.02 of CETA - It was also held that valuation to be made under Rule 10A of Central Excise (Valuation) Rules, 2000. Therefore, we hold that the appellants are liable to pay duty on the value arrived at under Rule 10A of the said rules. Thus, the appellant is liable to pay duty as per Rule 10A and if any differential duty has been paid, the same is subject to verification - Vehicle in question is classifiable under Chapter heading No. 8702 of CETA, 1985 - appeal disposed off.
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