TMI Blog2017 (9) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 8701 whereas heading 8703 will accommodate motor vehicles principally designed for the transport of persons. There is no dispute about the fact that Note-2 to Chapter 87 is satisfied by the imported vehicles. On a perusal of the booklet pertains to the imported vehicles, it is easily seen that it can accommodate only one person i.e. driver of the vehicle. The appellant has submitted copies of the tariff ruling by the U.K. as well as that of the European customs authorities wherein identical goods have been classified under heading 8701 9020 in accordance with the General Interpretation Rules as well as Rule 2 to Chapter 87. It is to be recorded that the Indian Customs Tariff is aligned with the HSN and hence the HSN explanatory note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 692199 22.1.14 No. 3) dt. (Item No.3) Forest Tractor 1617460/- 1359486/- 3 5381639 dt. 03.05.14 97678 dt. 7.3.14 (Item No. 1) Forest Tractor 401965/- 337855/- 4 5741734 dt. 09.06.14 394623 dt. 25.3.14 (Item No.1) Forest Tractor 397012/- 333692/- 5 6369960 dt. 07.08.14 205375 dt. 5.6.14 (Item No. 2) Forest Tractor 4393498/- 3692766/- In the above bills of entry, the goods were classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e being exported to United Kingdom and other European countries. Ld. Advocate submitted copies of the rulings by the Customs authorities in U.K. as well as in other European countries wherein the same vehicle are classified under 8701 9020. Since the Indian Customs tariff is also aligned that the same harmonised system (HSN), the appropriate classification is under 8701. (iv) The appellant had originally approached the authorities for Advance Ruling for deciding the classification of the imported goods. However, the application was allowed to be withdrawn by Advance Ruling Authority. (v) The appellant further challenged the demand on grounds of time bar also inasmuch as the application filed before the Advance Ruling Authority was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in other places like farms, golf course etc. But the claim of the appellant is that the vehicles are constructed essentially for hauling or pushing another vehicle, and satisfy the condition of Note-2 to Chapter 87 and hence classifiable as a Tractor under 8701. 6. We have perused the competing tariff entries i.e. 8701 as well as 8703. 8701 Tractors (other than tractors of heading 8709) 8701 10 00 -Pedestrian controlled tractors 8701 20 -Road tractors for semi-trailers 8701 2010 -Of engine capacity not exceeding 1,800 cc 8701 20 90 -Others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een classified under heading 8701 9020 in accordance with the General Interpretation Rules as well as Rule 2 to Chapter 87. It is to be recorded that the Indian Customs Tariff is aligned with the HSN and hence the HSN explanatory notes as well as various decisions in connection with the classification of goods under HSN will have persuasive value. These decisions by U.K. and European customs authorities further supports the classification under CTH 8701. 8. In view of the above discussions, the vehicles are rightly classifiable under 8701 2010 as claimed by the appellant in the Bills of entry. We find no justification to change the classification to 8703 1090 as has been done in the impugned order. Consequently, the impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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