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2015 (11) TMI 962 - SC - Central ExciseClassification of goods - three wheeled tractor which are known as “Auto Track and semi-trailer” - Classification under Chapter Heading 8701 or under Chapter Heading 8704 - Classification of three wheeled tractor or auto trailor - Held that:- Tribunal found that the Commissioner while relying upon the earlier decision of the Tribunal ignored the fact that on the first occasion, when the matter was remanded, the Tribunal itself had observed that the new tariff did find the meaning of the tractor and also that positive evidence would be necessary to make them depart from its earlier view. It further found that the Revenue had not disputed that it is immaterial whether vehicle in question comprising of hauling unit and semi trailer is cleared together or separately which is clear from Chapter Note 2. - classification under Chapter Heading 87.01 and not under heading 84.04 upheld - Decided against Revenue.
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