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TMI Blog2019 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... s applicable. Therefore, it is clear that 87.10 covers tanks and other armoured fighting vehicles in the HSN. Therefore, light armoured bulletproof vehicles are specifically excluded from classification under tariff heading 87.10. The bulletproof vehicles manufactured by the appellants are light armoured bulletproof vehicles is not disputed. The feature of the bullet proof SPV indicates that these provide protection to the troops sitting inside the vehicles, against bullet/hand grenades. It also had provision for holes on the roof and the sides, through which the troops inside the vehicle can retaliate. Thus, primary purpose of the said vehicle was patrolling, surveillance and security of the forces inside the vehicle while being stationed at the battlefield. Therefore, the SPVs are designed and manufactured for special purpose and use. These are not principally designed for the transport of passengers or goods and hence, are not excluded from the purview of heading 8705. The main purpose is to ensure the safety of the occupants inside the vehicle for which, the vehicle is made bulletproof. Therefore, the bulletproof SPVs deserve to be classified under chapter heading 8705 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Tribunal in the case of Mann Tourist Transport Service (P) Ltd. vs. CC (I), Nhava Sheva-2015 (319) ELT 153 (Tri.-Mum.). He also relied upon the decision of Hon ble Apex Court in the case of Bajaj Auto Ltd.-2015 (325) ELT 465 (SC). 4. He further submits that receipt of the orders for supply of armoured bulletproof vehicles from Armed Forces, BSF and CRPF, etc. M/s. Tata supplied chassis to the JCBL for undertaking the activity of body building and bullet proofing. The feature of the bullet proof SPV indicate that these provide protection to the troops sitting inside the vehicles, against bullet/hand grenades. It also has provision for holes on the roof and the sides, through which the troops inside the vehicle can retaliate. Thus, primary purpose of the said vehicle was patrolling, surveillance and security of the forces inside the vehicle while being stationed at the battlefield. Therefore, the SPVs are designed and manufactured for special purpose and use. These are not principally designed for the transport of passengers or goods and hence, are not excluded from the purview of heading 8705. The main purpose is to ensure the safety of the occupants inside the vehicle f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otes to the chapter heading 8710 is not correct to hold that this heading excludes cars and lorries of the conventional type equipped with subsidiary removable armour and the items manufactured by the appellant are appropriate classifiable under heading 8705. 6. With regard to the valuation aspect under Rule 10A of the Valuation Rules, it is his contention that that appellant has not undertaken the job work on behalf of the M/s.Tata as the body of vehicle has been manufactured by the appellant from the chassis supplied by M/s. Tata as per specifications of M/s. Tata, which has been cleared to the depots of M/s. Tata at the price fixed by M/s . Tata. The appellant independently procured various other raw materials requited for fabricating the body, including the armour plates. The cost of raw material contributed by the appellant for the purpose of manufacturing the final products comes to about 60% to 70% of the total cost. The activity undertaken by the appellant is not job work and accordingly the goods are correctly valued in terms of Section 4 read of the Act with Rule 6 of valuation Rules. He submits that Rule 10A applies in a situation where the excisable goods are manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary Motor, with or without side cars; 8711 10 With reciprocating internal combustion piston engine of a cylinder Capacity not exceeding 50 cc 8711 10 10 Mopeds 8711 10 20 Motorised cycles 8711 10 90 Other 8711 20 With reciprocating internal combustion piston engine of a cylinder Capacity exceeding 50 cc but not exceeding 250 cc Scooters: 8711 20 11 of cylinder capacity not exceeding 75 cc 8711 20 19 Others 12. HSN Explanatory Notes to chapter heading 87.10 are also extracted below for better appreciation of the facts of the case:- 87.10 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. This heading covers tanks and other armoured fighting Vehicles, motorised, Whether or not fitted with weapons, and parts of such ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Service (P) Ltd. (supra) wherein this Tribunal has observed as under- 5.1 In the remand order dated 7-10-2010, this Tribunal had clearly directed the Revenue to get the vehicle examined and obtain expert opinion from agencies such ARAI/VRDE with regard to the seating capacity and determined the classification issue. When the said order was passed, the vehicle was very in the possession of the department and they could have got necessary examination/verification done, which they failed to do. Even after the Apex Court decision, before allowing release of the vehicle, the said action could have been undertaken. This shows gross negligence and complete disregard on the part of the department to the directions given by this Tribunal. Thus, the entire blame for the inaction lies squarely on the department. 5.2 In the letter dated 19-11-2012, ARAI has not given any opinion on the seating capacity of the impugned vehicle They have merely observed that the vehicle was originally designed for seating 5 persons. However, they advised the department to verify from the concerned vehicle manufacturer about the type approval certificate issued from country of origin for the above ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng unit is classifiable under Heading 8701. In the present appeal the vehicle in question is nothing but articulated motor vehicle as per the definition of articulated motor vehicle given in the automotive dictionary. This view also find supports from two opinions of VRDE and VRIA which were sought by the department after forwarding then certificates issued by CMVR and were obtained at the department s own instance. All these clearly establish that vehicle in question is tractor and not LMV. The emphasis on non-use for agriculture purpose is totally misplaced as Heading 8401 includes all kings of tractors including road tractors for semi-trailers. The sole use of the goods is to haul another trailer. It has no pay load capacity of its own and is therefore not capable of transporting any goods on its own. These facts are also not disputed by the department. As rightly said by 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 ..... 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