9911796707
TMI Blog2004 (4) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ue involved is whether the loader fabricated on tractor by them is classifiable under Heading 87.05 of the Schedule to the Central Excise Tariff Act as special purpose motor vehicle or under Heading 84.29 of the Tariff as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri K.K. Anand, learned Advocate submitted that the Appellants have only fabricated a loader on tractor wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Heading 84.30. Finally, he relied upon the decision in the case of CCE, Baroda v. L.M.P. Precision Engineers Co. Ltd. [2004 (163) E.L.T. 290 (S.C.)] wherein water well drilling rigs mounted on motor vehicle chassis has been classified under sub-heading 8705.20 of the Tariff and not under Heading 84.30. 3. Countering the arguments, Shri Virag Gupta, learned Departmental Representative submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Heading 84.29 of the Tariff. 4. We have considered the submissions of both the sides. Heading 87.05 of the Central Excise Tariff applies to special purpose motor vehicles other than those principally designed for the transport of persons or goods. It has not been disputed by the Revenue that the Appellants had fabricated the loader on tractor and thus making a special purpose motor vehicle wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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