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2019 (7) TMI 1707 - AT - Central ExciseClassification of goods - vehicles “Mahindra Bolero Camper” and its variants - whether the vehicles “Mahindra Bolero Camper” and its variants manufactured by the appellant are classifiable under Central Excise Tariff Heading 8703 or Central Excise Tariff Heading 8704? - HELD THAT:- The vehicles in dispute are meant for carrying both persons and goods. There are two rows of seats in which persons can comfortably sit in an air conditioned environment and there is a place at the back for carrying goods as well - In the case of MAHINDRA & MAHINDRA LTD VERSUS CCCE & ST, HYDERABAD-I [2018 (4) TMI 1315 - CESTAT HYDERABAD] after detailed discussions, it has been held that the goods in question are classifiable under 8704 “Motor vehicles for transport of goods”. Appeal allowed.
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