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2018 (2) TMI 1606 - AT - Central ExciseBenefit of N/N. 30/2004-CE dated 09.07.2004 - Canvass and Tarpaulin - Revenue is of the view that these are the parts and accessories of motor vehicle and appropriately classifiable under heading 8708 which does not have exemption under N/N. 30/2004-CE - Held that: - identical issue came up before this Tribunal in the case of J.S. Fabrics v. Commissioner of Central Excise, Kanpur [2014 (12) TMI 232 - CESTAT NEW DELHI], wherein the Tribunal has held that The canvas Tarpaulins, in question, are specially shaped for different model of lorries and though the Department’s contention is that the same are not flat, no evidence in this regard has been produced. In our view, therefore, these Tarpaulin would be correctly classifiable under heading 6306 and not as ‘parts or accessories of motor vehicles’ under heading 8708. The appellant are entitled for exemption under N/N. 30/2004-CE - appeal allowed - decided in favor of appellant.
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