Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 158 - AT - Central ExciseClassification of motor vehicle - Car Carrier Trailers - Held that: - The show cause notice after considering all the documents and detailed investigation come to the conclusion that the goods in question is Car Carrier Trailers, however as submitted by the Ld. Counsel, in the record itself, it can be found out that what is the nature of the goods which is a primary requirement for deciding the classification, it cannot be said that the facts available in the records, if it is raised before the Tribunal is a fresh evidence - Therefore in the interest of justice, it is necessary to re-consider the aspect of nature of motor vehicle that how many vehicles are actually car carrier trailers and how many are car carrier trucks - appeal allowed by way of remand.
|