TMI Blog2015 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... hes one end to the prime mover while attaching the other end to a non-prime mover - lower authorities are accepting the fact that what rolls out of factory of the appellant is a “Motor vehicle for transportation of goods”, and have accepted the duty liability so discharged. We find that this is the view which has been expressed by the C.B.E. & C. in Circular No. 2/89, dated 13-1-1989 as is relied upon by the departmental representative. - Appellant is eligible for the benefit of Notification No. 217/86, we find that the impugned order confirming the demands on the appellant is liable to be set aside - impugned order is set aside - Decided in favour of assessee. - E/907/2005-Mum - Final Order No. A/61/2015-WZB/EB - Dated:- 6-1-2015 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al entries which are in dispute. Further, explaining the process of manufacture, he would submit that the appellant fabricates the tankers which are called as LPG tanks and mounts them on two different trolleys; One of which is called a prime mover and another one is without any prime moving activity. He would take us through the photographs of the vehicle which rolls out of their factory. He would submit that in their own understanding, they have classified the same under Heading 8704.00 as motor vehicles for transport of goods. It is his submission that the said tankers are used for transportation of LPG gas. He would then submit that the department s contention as to their products would get classified under Heading 8707.00, is incorrect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... road tankers would be regarded as fabrication of bodies for motor vehicles and would fall under Heading 8707. 5. We have considered the submissions made at length by both sides and perused the records. The issue involved in this case is regarding the classification of the container/tanks fabricated by the appellant. 6. Undisputed facts are the appellant herein had discharged duty liability on the products which roll out of their premises, under Heading 87.04 as motor vehicles for transport of goods, availing the benefit of exemption Notification No. 239/86-C.E. as amended. It is also undisputed that the appellant is fabricating tanks in their premises and attaches one end to the prime mover while attaching the other end to a non-prim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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