2004 (11) TMI 439 - AT - Central Excise

Summary

Issues:
Classification of dumper placers under Notification No. 162/86-C.E., dated 1-3-1986 and 8/96-C.E., dated 23-7-1996.

Analysis:
The appeal before the Appellate Tribunal CESTAT, New Delhi involved the classification of dumper placers manufactured by M/s. Airtech Pvt. Ltd. under Notification No. 162/86-C.E. and 8/96-C.E. The Revenue contended that dumper placers should be classified as dumpers under Heading 8704, attracting a duty rate of 15%, based on the Explanatory Notes of HSN. On the other hand, the Respondent argued that dumper placers should be classified as motor vehicles for the transport of goods under sub-heading 8704.90 as 'others', as they differed from dumpers in various aspects such as design, function, and capacity.

The Tribunal considered the specifications provided in Notification No. 8/96 (S. No. 87.10) for dumpers, which included a net weight exceeding 8 tonnes, designed for a maximum pay-load of 10 tonnes or more, and designed for off-highway use. Additionally, S. No. 87.14 of the same Notification exempted motor vehicles for the transport of goods falling under Heading No. 87.04. The Tribunal noted that the dumper placer in question did not meet the specifications required for classification as a dumper, as its net weight was not more than 8 tonnes and its capacity was not more than 4,000 Kgs. The Tribunal found that the dumper placer was a motor vehicle for the transport of goods eligible for nil rate of duty under S. No. 87.14 of Notification No. 8/96, based on the technical brochure provided by the Respondents.

In conclusion, the Tribunal rejected the appeal filed by the Revenue, determining that the dumper placers manufactured by M/s. Airtech Pvt. Ltd. were correctly classified as motor vehicles for the transport of goods eligible for exemption under Notification No. 8/96.