2019 (9) TMI 887 - SC ORDER - Central Excise

Head Note / Extract:
Classification of goods - motor vehicles as well as chassis fitted with engine which is also cleared at times by the appellant - motor vehicles have been described as “tipper” which have been claimed to be meant for off-road use and hence classifiable under 8704 2390 - HELD THAT:- We are not inclined to interfere with the order passed by the Customs, Excise and Service Tax Appellate Tribunal at New Delhi. Appeal dismissed.