TMI Blog2020 (10) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ore than 12 persons excluding the driver or 14 persons including the driver. Therefore, we hold that the vehicle in question is classifiable under heading 87.02 of CETA - It was also held that valuation to be made under Rule 10A of Central Excise (Valuation) Rules, 2000. Therefore, we hold that the appellants are liable to pay duty on the value arrived at under Rule 10A of the said rules. Thus, the appellant is liable to pay duty as per Rule 10A and if any differential duty has been paid, the same is subject to verification - Vehicle in question is classifiable under Chapter heading No. 8702 of CETA, 1985 - appeal disposed off. - Excise Appeal No. 53036 Of 2015 - A/60290/2020 - Dated:- 27-2-2020 - HON BLE Mr. ASHOK JINDAL, MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the fact that in the appellant s own case for the earlier period reported in 2016 (337) ELT 441 (Tri.-Chan.), this Tribunal observed as under:- 8. It is admitted fact that the vehicle in dispute can carry more than 13 persons. After going through the tariff heading only it is to determine whether the vehicle is for transport of more than 10 persons or not as classification of vehicle under Heading 87.02 or 87.03 is to be decided on the basis of sitting capacity of the vehicle only. As per Heading 87.03, it is clearly mentioned that the said classification shall be applicable to the vehicles which are not covered under Heading 87.02. 9. Primary test is that sitting capacity of the vehicle. Admittedly vehicle in question can ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are liable to pay duty accordingly. 12. On the issue of valuation, as this Tribunal has held against the appellant in the case of Audi Automobiles (supra), wherein it has been held that valuation to be made under Rule 10A of Central Excise (Valuation) Rules, 2000. Therefore, we hold that the appellants are liable to pay duty on the value arrived at under Rule 10A of the said rules. 13. During the course of arguments, learned advocate for the appellants submitted that the appellants have already paid duty as per value arrived in terms of Rule 10A of the rules. Therefore, the same may be considered at this stage. As contended by the learned counsel that they have paid duty as per Rule 10A, this fact has to be examined by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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