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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

The motor vehicles manufactured by the appellants do not fall in ...


Appellants' Vehicles Classified as Tipper Trucks Under 8704 2390, Not Dumpers; Chassis Under 87060042, Not 87060043.

April 6, 2018

Case Laws     Central Excise     AT

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. - AT

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