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2016 (7) TMI 295 - AT - Central ExciseDemand of duty of manufacturing of go-kart and parts thereof - classifiable under chapter sub-heading number 8703.90 or not - respondent / manufacturer contended that the product would be under chapter sub-heading number 95.08 as Fairground amusements - Held that:- It is undisputed that the go-kart manufactured by the respondent assessee is used for racing in go-kart racing - The specific notes to the heading therefore do not justify its classification under Heading 95.08. Therefore, as between the alternative classifications, once Heading 95.08 is excluded the other one 87.03, will apply - Decision of larger bench in the case of Leisureland Pvt. Ltd [1994 (1) TMI 152 - CEGAT, NEW DELHI] followed. Demand of duty confirmed - However, since the issue is of interpretation and classification of the products, penalties imposed on the appellant waived - Decided in favor of revenue.
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