TMI Blog2019 (7) TMI 1707X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Heading 8704? - HELD THAT:- The vehicles in dispute are meant for carrying both persons and goods. There are two rows of seats in which persons can comfortably sit in an air conditioned environment and there is a place at the back for carrying goods as well - In the case of MAHINDRA MAHINDRA LTD VERSUS CCCE ST, HYDERABAD-I [ 2018 (4) TMI 1315 - CESTAT HYDERABAD ] after detailed discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... periods as follows have already been decided by this Bench in favour of the appellant vide Final Order No. A/30430-30437/2018, dated 17-4-2018 [2019 (367) E.L.T. 465 (Tribunal)] : S. No. Appeal No. Appellant Respondent Impugned Order No. Date 1. E/2715/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. E/23752/2014 Mahindra Mahindra Ltd. -do- O-I-O No. HYD- EXCUS-001-COM-008-14-15, dated 26-9-2014 passed by CCCE ST, Hyderabad-I 6. E/22071/2015 Mahindra Mahindra Ltd. -do- O-I-O No. HYD- EXCUS-001-COM-011-15-16, dated 3-7-2015 passed by CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicles Mahindra Bolero Camper and its variants manufactured by the appellant are classifiable under Central Excise Tariff Heading 8703 or Central Excise Tariff Heading 8704. The relevant entries and chapter note are as follows : 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are classifiable under CETH 8704. In the aforesaid Final Order, after detailed discussions, it has been held that the goods in question are classifiable under 8704 Motor vehicles for transport of goods . Accordingly, the appeals were allowed with consequential benefits. 4. As a decision has already been taken in respect of the same appellant for the previous periods, following the ratio, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
