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2015 (11) TMI 962 - SUPREME COURT

2015 (11) TMI 962 - SUPREME COURT - 2015 (325) E.L.T. 465 (SC) - Classification of goods - three wheeled tractor which are known as “Auto Track and semi-trailer” - Classification under Chapter Heading 8701 or under Chapter Heading 8704 - Classification of three wheeled tractor or auto trailor - Held that:- Tribunal found that the Commissioner while relying upon the earlier decision of the Tribunal ignored the fact that on the first occasion, when the matter was remanded, the Tribunal itself had .....

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1518/2007 - Dated:- 29-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Ritesh Kumar, Adv., Ms. Rashmi Malhotra, Adv., 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 .....

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e Tariff. However, Department did not agree with the classification sought by the respondent-assessee. According to the Department, Auto-track was classified under Tariff Item 34(I) of the erstwhile tariff as a motor vehicle. Show cause notice was issued and Order-in-Original was passed confirming the demand therein based on the classification adopted by the Department. Aggrieved by the order, the respondent filed appeal before the Commissioner who dismissed the appeal upholding the order of the .....

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owed the appeal upsetting the order of the Commissioner vide its decision dated 12.07.2006. The Tribunal found that the Commissioner while relying upon the earlier decision of the Tribunal ignored the fact that on the first occasion, when the matter was remanded, the Tribunal itself had observed that the new tariff did find the meaning of the tractor and also that positive evidence would be necessary to make them depart from its earlier view. It further found that the Revenue had not disputed th .....

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