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TMI Blog2015 (11) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal found that the Commissioner while relying upon the earlier decision of the Tribunal ignored the fact that on the first occasion, when the matter was remanded, the Tribunal itself had observed that the new tariff did find the meaning of the tractor and also that positive evidence would be necessary to make them depart from its earlier view. It further found that the Revenue had not disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed by the respondent-assessee, then the goods are classifiable under Chapter Heading 8701. On the other hand, the appellant-Department contends that the goods in question are to be treated as Light Motor Vehicle (LMV) for goods carriage and should be classified under Chapter Heading 8704. The assessee is manufacturing three wheeled tractor which are known as Auto Track and semi-trailer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a single unit characterised as a goods carrier, meaning thereby the product in question falls under Chapter Heading 8704. This order of the Commissioner was challenged by the respondent before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'Tribunal') and the Tribunal has allowed the appeal upsetting the order of the Commissioner vide its decision da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately as it is also emphasized in the chapter note 2 that they may or may not contain subsidiary provision for the transport of goods.......... Explanatory notes to this chapter heading further state that articulated motor lorry with semi-trailer, tractors coupled to semi-trailers, the hauling unit is classifiable under heading 8701. In the present appeal the vehicle in question is nothing b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned advocate Shri Hidaytulla that once the definition of tractor is given in the statute, we cannot go by meaning in common parlance. We are fully in agreement with the view taken by the tribunal in the case of Volvo India Pvt. Ltd. where identical goods were held to be classifiable under Chapter Heading 87.01 and not under heading 84.04. We have heard the learned counsel for the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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