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2017 (11) TMI 1178 - AT - Central ExciseValuation - includibility - value of chassis supplied free of cost by the telecom company - classification of goods - Held that: - the Adjudicating Authority fell into serious error in ordering classification under 7308. It is obvious that the goods which are being cleared are motor vehicles on which Telescopic Towers have been mounted. These goods are appropriately classified under heading 8705 as special purpose motor vehicles. The appellant has also claimed that they will be entitled to nil rate of duty in terms of serial no 50 of the N/N. 6/2006-CE dated 01/03/2006 - Held that: - In the absence of any clear finding by the authority below whether the above condition is satisfied by the appellant, we remand the matter to the Original Authority for the limited purpose of verification of the conditions attached to notification - matter on remand. Appeal allowed by way of remand.
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