TMI Blog1999 (11) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... 62/86 dated 1-3-1986 as provided at Sl. No. 8 of the notification. 2. Brief facts of the case are that the appellants are manufacturing dumper placer on the duty-paid chasis supplied by the customers. The appellants filed a classification list for the said dumper placer claiming the classification under Heading 85.05 of the Central Excise Tariff and claimed the exemption, as provided at sl. No. 11 of the Notification No. 162/86, dated 1-3-1986 attracting nil rate of duty. A show cause notice was issued to the appellants for classifying the product under Heading 87.04 of the Central Excise Tariff and for granting the benefit as providad at Sl. No. 10 of the Notification No. 162/86. The adjudicating authority confirmed the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , manufactured by the appellants, are meant for transportation of garbage which can be treated as goods as this vehicle is used for transportation of goods, therefore, are rightly classifiable under Heading 87.04 of the Central Excise Tariff, as this heading specifically covers the motor vehicles for transportation of goods. He also relies upon the description given in the HSN and submits that as per HSN the refuge collectors are covered under Heading 87.04. He therefore preys that the appeal be dismissed. 5. Heard both sides. 6. In this case the issue is whether the dumper placer manufactured by the appellants are classifiable under Heading 87.04 of the Central Excise Tariff as motor vehicle for transport of goods as held by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Tariff. The Tariff Heading 87.05 of the Central Excise Tariff covers special purpose motor vehicles other than those pre-designed for transport of persons or goods. As the dumper placer is not a motor vehicle for transport of goods or person, it is, therefore, classifiable under Heading 87.05 of the Central Excise Tariff. In respect of Notification No. 162/86, Sl. No. 11 covers special purpose motor vehicle falling under Heading 87.05 of the Central Excise Tariff and it is provided in the notification that these special purpose motor vehicles are liable to nil rate of duty if the appropriate rate of duty of excise has been paid on the chasis of such vehicle and the equipment used in manufacture of such vehicles. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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