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2017 (8) TMI 461 - AT - Central ExciseClassification of goods - Tractors - classified under Chapter Subheading No.8701.90 or under Chapter 8704.20 of Central Excise Tariff Act, 1985? - allegation that, the motor vehicles is used for transport of goods and not meant for agricultural use or engineering work. - whether or not designed to carry any load - Held that: - the issue is squarely covered in favor of the assessee in the assessee's own case decided by the Mumbai Bench VOLVO INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, NHAVA SHEVA [2004 (8) TMI 476 - CESTAT, MUMBAI], where it was held that the disputed items are to be classified under Chapter 8701.90 - Appeal dismissed - decided against Revenue.
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