1996 (9) TMI 243

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..... [Order per : S.L. Peeran, Member (J)]. - This appeal arises from the order-in-appeal passed by the Collector (Appeals), Bombay who has classified various components of Load Haul Dumps machine, model No. 912B as classifiable under Heading 84.23. The lower authorities had rejected their claim on the ground that Load Haul Dumps are wheel vehicles used in loading, transporting, dumping of ore, rocks .....

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..... Heading 84.22 appearing at page 1234 of CCCN. These machines are described as wheel or crawler machine with front mounted bucket which picks up material through motion of machine, transport and discharge it. Therefore, he has held that the item fits squarely into the above definition of self propelled showel loader. In view of this he has held that the item does not make it a transport vehicle fa .....

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..... has no instructions as on date. 4. We have considered the submissions made by both the sides. We find from the Final Order No. 2245/87-B2 dated 16-12-1996 that this matter had earlier come up before the Tribunal and the Revenue after consulting DGTD and referring to CCCN had withdrawn the appeal filed on that occasion and accepted the classification under Heading 84.22. Even on merits, we fi .....

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