9911796707
TMI Blog2004 (11) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this Appeal, filed by the Revenue, is whether dumper placers manufactured by M/s. Airtech Pvt. Ltd. are eligible for exemption under Notification No. 162/86-C.E., dated 1-3-1986 and 8/96-C.E., dated 23-7-1996. 2. Ms. Charul Barnwal, learned Senior Departmental Representative, submitted that Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placer manufactured by the respondents is classifiable under Heading 8704 as dumper only and will attract duty at the rate of 15%; that these will not be eligible for nil rate of duty as provided at S. No. 87.14 of Notification No. 8/96. 3. Countering the arguments, Shri Dharmesh Mishra, learned Advocate, submitted that the dumper placers manufactured by the respondents are not dumpers as they d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the dumper placer carries containers place to place by self-loading the containers filled with goods kept at various places for transportation; that dumper placer has the capacity to self load the containers and unload by elevating devices and winching equipment for transport of goods. He finally submitted that dumper placer manufactured by them is used for transportation of goods on city ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for carrying the containers filled with refuse or wastage and is used in the cities. For being classified as dumper the product has to satisfy the conditions of net weight exceeding 8 tonnes and it should be for use off the highway and finally the maximum pay load capacity should not be less than 10 tonnes. The Revenue has not brought on record any material to show that any of these specific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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