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2017 (9) TMI 266 - AT - Central ExciseClassification of goods - body building for motor vehicles on chassis falling under CETH 8706 - The appellants placed reliance on Note 5 of Chapter 7 which states that building a body on chassis amounts to manufacture of motor vehicle. But the claim of the appellant was not accepted by the department - whether such goods cleared by the appellant are classifiable under Heading 8704 as “motor vehicles for transport of goods” or under Heading 8707 as “bodies for the motor vehicle of Headings 8701 to 8705”? - Held that: - identical issue has come up in assessee’s own case before the Tribunal in M/s. Commercial Engineers and Body Builders Co. Ltd. Vs. CCE & ST, Bhopal [2017 (6) TMI 855 - CESTAT NEW DELHI], where it was held that A plain reading of the chapter note alongwith the relevant tariff headings makes it clear that the product cleared by the appellant after body building activity is a “manufactured” motor vehicle. Considering the nature of motor vehicle, which is for transport of goods, the same has to be classified under Heading 8704 - appeal allowed - decided in favor of appellant.
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