9911796707
TMI Blog2016 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is classifiable under heading 87.02 of CETA. With regard to valuation, valuation to be made under Rule 10A of Central Excise (Valuation) Rules, 2000. Therefore, we hold that the appellants are liable to pay duty on the value arrived at under Rule 10A of the said rules. - As contended by the learned Counsel that they have paid duty as per Rule 10A, this fact has to be examined by the adjudicating authority whether the appellants have paid duty as per Rule 10A or not. - Matter remanded back. - E/2350 & 2367/2011-EX(DB) - Final Order No. 258-259/2016-CHD - Dated:- 16-12-2015 - Mr. Ashok Jindal, Judicial Member and Mr. Raju, Technical Member Shri B. L. Narshimhan, Advocate-for the appellant Shri B.B. Sharma, A.R. for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 with Tariff Item No. 87033392 covering specialized transport vehicle such as ambulances, prison vans and the like The case of the Revenue is that since there is specific eight digit entry for ambulances under heading 87.03 ambulances were classifiable under 87.03 for the whole period that is even for the period prior to 2005. He submitted that such ground is not sustainable as the appellant is manufacturing motor vehicles principally designed for transport of more than six persons excluding the driver, will fall under heading 87.02 only. The heading 87.03 covered only motor cars and other motor vehicles principally designed for the transport of not more than six persons. In fact after the 2005 when the tariff entries were modified this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in that case this is to be classified under 87.02. 6. On the other hand, learned AR reiterated the finding in the impugned order and submitted that this vehicle is specifically mentioned in tariff heading which is appropriately classifiable under heading 8703. 7. Heard the parties and considered the submissions. 8. The tariff entries which are relevant for us are as under : 87.02 Motor vehicles principally designed for the Transport of more than six persons, excluding driver, including station wagons. 8702.10 Motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding driver, including st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g certificate of 4 persons have been manufactured by the appellant before us. Therefore, the contention of the Revenue is not accepted in the absence of contrary evidence. We further, find that in the case of TELCO (supra), this Tribunal came to an occasion to decide classification, it has been observed by this Tribunal as under : - 2. It is not in dispute that the impugned vehicle can carry 8 persons when the patient is not carried in lying condition and it can carry 4 persons when the patient is carried in lying condition. Basically, the department s case is that since it can carry only 4 persons when the patient is carried on a stretcher and the vehicle is designed for such use, it would merit classification under sub-heading 8703.90 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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