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TMI Blog2015 (11) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... v., Mr. Atulesh Kumar, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : M/s. K. J. John & Co. ORDER The present appeal involves controversy pertaining to the classification of the goods in question, viz., three wheeled tractor or auto trailor. If it is to be characterised as auto trailer as claimed by the respondent-assessee, then the goods are classifiable under Chapter Heading 870 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved by the order, the respondent filed appeal before the Commissioner who dismissed the appeal upholding the order of the Adjudicating Authority. In the opinion of the Commissioner, the Auto track manufactured by the assessee was an articulated vehicle to carry the load tractor and was registered as a single unit characterised as a goods carrier, meaning thereby the product in question falls un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and semi trailer is cleared together or separately which is clear from Chapter Note 2. Discussion on this aspect runs as follows: - "It is not disputed by the Revenue that vehicle in question comprise of hauling unit and semi-trailer, it is immaterial whether they are cleared together or separately as it is also emphasized in the chapter note 2 that they may or may not contain subsidiary provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kings of tractors including road tractors for semi-trailers. The sole use of the goods is to haul another trailer. It has no pay load capacity of its own and is therefore not capable of transporting any goods on its own. These facts are also not disputed by the department. As rightly said by learned advocate Shri Hidaytulla that once the definition of tractor is given in the statute, we cannot go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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