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TMI Blog2019 (7) TMI 1707X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the vehicles Mahindra Bolero Camper and its variants manufactured by the appellant are classifiable under Central Excise Tariff Heading 8703 or Central Excise Tariff Heading 8704? - HELD THAT:- The vehicles in dispute are meant for carrying both persons and goods. There are two rows of seats in which persons can comfortably sit in an air conditioned environment and there is a place at the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant for different periods as follows have already been decided by this Bench in favour of the appellant vide Final Order No. A/30430-30437/2018, dated 17-4-2018 [2019 (367) E.L.T. 465 (Tribunal)] : S. No. Appeal No. Appellant Respondent Impugned Order No. Date 1. E/2715/2010 Mahindra Mahindra Ltd. CCCE ST, Hyderabad-I O-I-O No. : 5/2010 (CE)-Commr. dated 28-9-2010 passed by CCCE, Hyderabad-I 2. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 3/2012 (CE)-Commr, dated 11-4-2012 passed by CCCE ST, Hyderabad-I Hence this appeal may also be decided. 2. Heard both sides and perused the records. We find that the earlier appeals as indicated above were on the same issue and were decided by this Bench. Hence, we allow the application for early hearing and take up the appeal for decision. The issue involved in all these appeals is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onditioned environment and there is a place at the back for carrying goods as well. It is the Revenue s position that these vehicles are classifiable as passenger goods meant for carrying passengers under 8703.33.99 of CETH while it is the case of the appellant that these are classifiable under CETH 8704. In the aforesaid Final Order, after detailed discussions, it has been held that the goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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