TMI Blog1996 (10) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... considered on merits. 3. They have also mentioned in this letter that the issue involved in the appeal has already been settled by the Tribunal by several decisions cited by them and further added that Hon ble Supreme Court has also dismissed the appeal filed by the Department against Tribunal s decision and therefore, prayed that the case may be decided accordingly. 4. We have, therefore, gone through the records and allowed learned DR to proceed with the matter. 5. Learned DR stated that the appellants were engaged in the manufacture, inter alia, of various internal combustion engines (diesel engines). These engines are ultimately used for various stationary/industrial purposes such as generators, compressors etc. and a number of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch it was specifically held that IC engine parts are classifiable as `motor vehicle parts under Item 34A. 10. The Tribunal s order in the case of Kirloskar Cummins Ltd. v. Collector of Customs reported in 1989 (39) E.L.T. 698 (Tribunal) is not relevant at all as it deals with a different issue altogether relating to the absence of endorsement on a licence and eligibility or otherwise of Notification No. 395/76 in that case in such a situation. 11. Similarly, the order of the Bombay High Court in the case of Kirloskar Cummins Ltd. v. Union of India reported in 1991 (51) E.L.T 325 (Bom.) is also not relevant as it deals with a question of valuation and interest payable and had nothing to do with the issue involved in the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts under Tariff Item 68 but they had done so in the facts and circumstances of the case before them without deciding the question of law as evident from the Supreme Court s order dated 14th February, 1995 in Civil Appeal No. 2623-2663/88 although in Civil Appeal No. 1654 of 1988, the Supreme Court order merely states that the appeal is dismissed. 15. We have considered the above submissions. We observe that Tariff Item 34A, as it stood during the relevant period and extracted above in Para 7 included explanation I which states that the expression `motor vehicles has the meaning assigned to it in Item No. 34" and in Item No. 34, Motor Vehicles have been defined as follows : - Motor Vehicles means all mechanically propelled vehicles, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te directions or by two steering wheels, to enable the vehicles to be steered with the driver facing the body for unloading. The Explanatory Note for sub-heading 8704.10 further reads as follows : sub-heading 8704.10 The dumpers can generally be distinguished from other vehicles for the transport of goods (in particular, tipping lorries) by the following characteristics : - the dumper body is made of very strong steel sheets; its front part is extended over the driver s cab to protect the cab; the whole or part of the floor slopes upwards towards the rear; - in some cases the driver s cab is half-width only; - lack of axle suspension; - high braking capacity; - limited speed and area of operation; - special earth-moving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed components meant for fitting on dumpers etc. and the Department has not shown this assertion to be incorrect or wrong and the learned DR has mainly emphasised the use in dumpers as well and the inter-changeability of the parts for industrial and vehicular applications. In this respect, we note that the Tribunal has already held in all its orders that component parts of IC engines used in the manufacture of non-vehicular type of engines were not chargeable to CVD as applicable to motor vehicle parts and while holding this, has not given any weightage to inter-changeability aspect. Be that as it may if the dumpers themselves were not motor vehicles of a type classifiable under Tariff Item 34 then, the parts which went into the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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