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TMI Blog2018 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by the appellant are meant to carry loads and capable of off-loading but the same are not machines exclusively meant for off-road use. The motor vehicles manufactured by the appellants do not fall in the category of dumpers designed for off-highway use under 8704 10. They are classifiable, as claimed by the appellant under 8704 2390 as tipper trucks likewise the classification of chassis also will fall under 87060042 and not under 87060043 as claimed by the Department. Appeal allowed - decided in favor of assessee-appellant. - Excise Appeal Nos. 50446-50447 & 50559 of 2017 - Final Order No. 51126-51128/2018 - Dated:- 28-3-2018 - Satish Chandra, President And V. Padmanabhan, Member (Technical) For the Petitioner : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pper trucks were not different. In respect of chassis also the rates of duty were the same. However, there was difference in the rate of duty leviable under National Calamity Contingent Duty (NCCD) leviable under Section 136 of the Finance Act, 2001. In respect of complete vehicles dumpers as well as tipper NCCD was exempted under Notification No. 21/2005-CE dt. 13.05.2005. But NCCD was payable on the dumper chassis but not payable on tipper chassis. The Department, after conclusion of investigation, issue of show cause notice, vide the impugned order ordered for classification of the commercial vehicle and their chassis as dumpers and dumper chassis respectively. This resulted in the demand of NCCD on the quantity of chassis cleared by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een the two competing classifications. The NCCD payable also stands fully exempted for all fully manufactured vehicles. However, in respect of chassis fitted with engines, NCCD is payable in respect of chassis for dumpers whereas the same is not payable in respect of other chassis. 11. The Central Excise Tariff is based on the HSN Harmonised System Nomenclature. The HSN explanatory notes can serve as a useful guide in deciding the classification of the goods under the First Schedule to the Central Excise Tariff Act, 1985. The Hon ble Supreme Court in the case of CCE vs. Woodcraft Pvt. Ltd. -1995 AIR SCW 1063 (SC), has observed that HSN is a safe guide for ascertaining true meaning of any expression used in the Act unless there an expre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants, we note that such trucks are capable of maximum speed in the range of 70 to 85 km per hr. The type of wheels/ tyres which are used in the appellant s vehicles are also of the type used on highways and not off-road tyres. 14. After perusing the catalogue of the vehicle, it is fairly obvious that such vehicles manufactured by the appellant are meant to carry loads and capable of off-loading but the same are not machines exclusively meant for off-road use. We have also perused the clarification obtained by the Revenue from the ARAI, Pune. Such clarification has been given in the light of the Motor Vehicle Act and Central Motor Vehicle Rules. The clarification mentioned that the classification under Central Excise Tariff needs t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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