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2019 (4) TMI 176 - CESTAT CHANDIGARHClassification of goods - bulletproof special purpose vehicles for army/paramilitary forces - whether these light armoured troops carrier is classifiable under chapter 8705 90 00 or under tariff item 8710 00 00 or not? - benefit of N/N. N/N. 6/03-CE dt.1.3.2003 - Held that:- On-going through the certificate issued by VRDE and tender documents placed on record, we find that it show that these documents show that the requirement of Boarder Security Force is for light armoured troop carrier and as per the certificated issued Vehicle Research Development Establishment that the vehicles manufactured by the appellants are special purpose armoured vehicle. Admittedly, the vehicle in question is a special purpose vehicle, therefore, the same have merited classification under tariff heading 8705 90 00. We have also examined HSN Explanatory Notes to chapter 87.10 it excludes cars and lorries of the conventional type, armoured or equipped with subsidiary removable armour which will cover under headings 87.02 to 87.05 as applicable. Therefore, it is clear that 87.10 covers tanks and other armoured fighting vehicles in the HSN. Therefore, light armoured bulletproof vehicles are specifically excluded from classification under tariff heading 87.10. The bulletproof vehicles manufactured by the appellants are light armoured bulletproof vehicles is not disputed. The feature of the bullet proof SPV indicates that these provide protection to the troops sitting inside the vehicles, against bullet/hand grenades. It also had provision for holes on the roof and the sides, through which the troops inside the vehicle can retaliate. Thus, primary purpose of the said vehicle was patrolling, surveillance and security of the forces inside the vehicle while being stationed at the battlefield. Therefore, the SPVs are designed and manufactured for special purpose and use. These are not principally designed for the transport of passengers or goods and hence, are not excluded from the purview of heading 8705. The main purpose is to ensure the safety of the occupants inside the vehicle for which, the vehicle is made bulletproof. Therefore, the bulletproof SPVs deserve to be classified under chapter heading 8705 - As the goods are classifiable under chapter heading 8705 90 00. Therefore, the appellants are entitled for the benefit under Serial No.50 of exemption N/N. 6/03-CE dt.1.3.2003. Appeal allowed - decided in favor of appellant.
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