Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (7) TMI 261 - AT - Central ExciseExtract: .......ransport vehicle or other. As such, we fully agree with Commissioner (Appeals) that there is nothing in the Heading 87.02 to suggest the said provisions had to be interpreted in accordance with the provision of Motor Vehicles Act. 5. In view of the foregoing, we do not find any merits in the revenue s appeal and reject the same. (Dictated in Court)
|