1987 (2) TMI 381 - AT - Central Excise

Summary

Issues: Classification of auto track hauling unit as a tractor or a motor vehicle under Tariff Item No. 34-II.

In this case, the main issue was the classification of the auto track hauling unit as either a tractor or a motor vehicle under Tariff Item No. 34-II. The appellant argued that the auto track should be classified as a tractor designed solely for hauling a trailer, while the department contended that it should be considered a motor vehicle under Item 34-I-CET.

The appellant claimed that the auto track was specifically designed for hauling and pulling a trailer, as evidenced by their printed advertisement containing specifications. They argued that the Automotive Research Association of India certified the auto track as a tractor and referred to the explanatory note under the BTN, which recognized tractors as vehicles constructed solely for hauling or pushing other vehicles or loads.

On the other hand, the department argued that despite modifications for hauling trailers, the auto track should still be classified as a motor vehicle under Item 34-I-CET. They pointed out that the Mcgraw Hill Dictionary defined a tractor as a vehicle with four wheels or caterpillar tread used for pulling agricultural or construction implements, which did not align with the auto track's design.

The tribunal analyzed the definitions of a tractor provided by the Mcgraw Hill Dictionary and concluded that the auto track did not fit the conventional understanding of a tractor. They highlighted that a tractor is typically a four-wheeled or track-laying vehicle meant for hauling loads, unlike the auto track which was limited to pulling its designated trailer and lacked the versatility of true tractors.

The tribunal further emphasized that the auto track and its trailer functioned as a single unit, similar to articulated buses, and should be assessed as a motor vehicle rather than a tractor. They rejected the appeal, affirming that the auto track was not a tractor but a motor vehicle, and the assessment made by the Assistant Collector and the Appellate Collector was accurate.

In conclusion, the tribunal upheld the classification of the auto track hauling unit as a motor vehicle under Tariff Item No. 34-I-CET, dismissing the appellant's claim that it should be considered a tractor.