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TMI Blog2017 (9) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... e same by paying @ BCD 10%, CVD @ nil by classifying the same under Tariff Heading 87012010. The bills of Entry-wise details of the clearances are as under: Sl. No. BE No & date Invoice date No & date Description of the goods Assessable value (Rs.) Duty paid (Rs.) 1 6946069 dt. 28.5.12 647516 21.3.12 No. 1) dt. (Item.1) Sportsman Forest Tractor 762438/- 261886/- 2 5145202 dt. 08.04.2014 692199 22.1.14 No. 3) dt. (Item No.3) Forest Tractor 1617460/- 1359486/- 3 5381639 dt. 03.05.14 97678 dt. 7.3.14 (Item No. 1) Forest Tractor 401965/- 337855/- 4 5741734 dt. 09.06.14 394623 dt. 25.3.14 (Item No.1) Forest Tractor 397012/- 333692/- 5 6369960 dt. 07.08.14 205375 dt. 5.6.14 (Item No. 2) Forest Tractor 4393498/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured by M/s Polaris Industries Inc. USA and are being exported to United Kingdom and other European countries. Ld. Advocate submitted copies of the rulings by the Customs authorities in U.K. as well as in other European countries wherein the same vehicle are classified under 8701 9020. Since the Indian Customs tariff is also aligned that the same harmonised system (HSN), the appropriate classification is under 8701. (iv) The appellant had originally approached the authorities for Advance Ruling for deciding the classification of the imported goods. However, the application was allowed to be withdrawn by Advance Ruling Authority. (v) The appellant further challenged the demand on grounds of time bar also inasmuch as the application filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g used not only on road but also in other places like farms, golf course etc. But the claim of the appellant is that the vehicles are constructed essentially for hauling or pushing another vehicle, and satisfy the condition of Note-2 to Chapter 87 and hence classifiable as a Tractor under 8701. 6. We have perused the competing tariff entries i.e. 8701 as well as 8703. 8701 Tractors (other than tractors of heading 8709) 8701 10 00 -Pedestrian controlled tractors 8701 20 -Road tractors for semi-trailers 8701 2010 -Of engine capacity not exceeding 1,800 cc 8701 20 90 -Others 8701 30 ------ 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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