2005 (8) TMI 680

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..... per : C.N.B. Nair, Member (T)]. - The appellant-assessee manufactures Loader cum Dozzer . The process is that the appellant receives tractor, and after suitably modifying it, material handling (loader) arm is mounted on it. The power for propelling the tractor and operating the loader is drawn from the tractor engine. The appellant claimed classification under heading 8705 as special purpose mot .....

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..... e light of that judgment. 3. The product covered by the decision of the aforesaid order in the case of M/s. Maniar Company is the same as the appellant s product. The Tribunal took a view in favour of classifying that item under heading 8405 in the light of note 3 to Chapter 87. That note makes it clear that, for the purpose of headings 8701 to 8705 (tractors to special purpose motor vehicles .....

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