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2010 (6) TMI 387 - AT - Central ExciseSkip Loaders – classification of the vehicle - specialized equipment did not come into existence as a separate identifiable article, but was born only as a fixture of the specialized vehicle - Commissioner considered the activity taken over by the respondent in detail i.e. the equipment is fabricated and fitted on the chassis and supplied to Municipal Corporation, who use the Skip Loader for collection and carrying city garbage stored in specially designed containers placed on road - no independently marketable goods come into existence - respondent's contention that the vehicle classifiable under Chapter heading 87.04, that contention was rejected holding that collection of garbage cannot be treated as transport of goods and classifiable the Dumper Placer as 'special purpose vehicle' under Chapter Heading 87.05 - assessee was eligible for the benefit of exemption Notification No. 162/86-C.E - respondent eligible or the benefit of the exemption - no infirmity in the order passed by the Commissioner and the same upheld - appeal filed by the Revenue rejected
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