2012 (1) TMI 121

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lkers is fixed on chassis without any prime mover. This bulker can be attached to prime mover which is called “horse” as the bulker is not attached with prime mover hence prima facie is classifiable under Heading 87079000 of the Tariff as other bodies for motor vehicles. Therefore, we find no merit in the contention of the applicant in respect of semi-trailer mounted bulk transporter. - In support .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fication under Heading 87042319 of the Tariff, and clearing the same by claiming the benefit of Notification No. 6/2006-C.E. Revenue classified the bulker not attached with prime mover under Heading 87079000 of the Tariff and denied the benefit of Notification No. 6/2006-C.E. Revenue wants to classify bulker attached with prime mover under Heading 87163100 or 87163900 of the Tariff and also denied .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mover which is called horse as the bulker is not attached with prime mover hence prima facie is classifiable under Heading 87079000 of the Tariff as other bodies for motor vehicles. Therefore, we find no merit in the contention of the applicant in respect of semi-trailer mounted bulk transporter. 4. In support of other bulkers when the prime mover is fixed with bulker we find the same are pri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X