9911796707
TMI Blog2010 (2) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... tself and as per the HSN Explanatory Notes if the article is complete or substantially complete of a tractor or other vehicle it is not covered by the Heading 8706 which relates to chassis - order is set aside and Appeal is allowed. - E/49/2007 - A-110/KOL/2010 - Dated:- 11-2-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T)<?xml:namespace prefix = o ns = "urn:schemas-micros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product which was subject matter in the case of Volvo <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /> India and in the present case. The case of the Revenue is that the tariff entries under the Customs Tariff and Central Excise Tariff are different. Therefore the ratio of the above decision is not applicable to the facts of the present case. 3. It is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le is complete or substantially complete tractor or other vehicle is not covered under Heading 8706 as chassis. The contention is that the product in question is a complete tractor and therefore is not classifiable as chassis. The Appellant relied upon the Chapter Note 2 of Chapter 87 whereby the tractor is explained as under 2. For the purposes of this Chapter, ‘tractors’ means vehicles constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mover. Therefore the ratio of the above decision in the case of Volvo India is fully applicable to the facts of the present case and the product is classifiable under 8701.90. 8. The Revenue relied upon the findings of the adjudicating authority whereby reliance on the Chapter Note 4 of the Chapter 87 of the Central Excise Tariff to say the goods in question is chassis and classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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