Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 374 - AT - Central ExciseClassification of goods - whether “Armada” vehicle manufactured by the appellant was 10 seater vehicle falling under Tariff Heading 8702 or below that to be classified under Tariff Heading 8703? Held that: - Mere assumption that Armada vehicle had sitting capacity below 10, does not make the adjudication sustainable. Ld. adjudicating authority did not conduct physical verification of the vehicle nor the vehicle was sent to the Motor Vehicle authority to ascertain the seating capability thereof, for a proper classification - appeal allowed - decided in favor of appellant.
|