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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Classification of goods - The motor vehicles manufactured by the ...


Appellants' vehicles classified as tipper trucks under tariff 8704 2390, not dumpers under 8704 10; chassis under 87060042.

March 8, 2018

Case Laws     Central Excise     AT

Classification of goods - The motor vehicles manufactured by the appellants do not fall in the category of dumpers designed for off-highway use under 8704 10. They are classifiable, as claimed by the appellant under 8704 2390 as tipper trucks likewise the classification of chassis also will fall under 87060042 and not under 87060043 as claimed by the Department. - AT

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