Tariff classification of explosive vans on duty-paid chassis upheld under Heading 87.07, following consistent judicial precedent.

Explosive vans manufactured on duty-paid chassis were treated as classifiable under Tariff Heading 87.07 rather than Tariff Heading 8704, because the Tribunal relied on its consistent prior view and the supporting Punjab & Haryana High Court decisions. The Revenue did not dispute that line of authority, and the lower authorities' classification under Heading 87.07 was left undisturbed. The operative point is that the tariff entry for such vehicles followed the established judicial approach, resulting in rejection of the Revenue's contrary classification.

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Issues: Whether explosive vans manufactured out of duty paid chassis were classifiable under Tariff Heading 8704 or under Tariff Heading 87.07.

Analysis: The dispute concerned the proper tariff classification of the goods. The Tribunal noted that the lower authorities had accepted classification under Tariff Heading 87.07 on the strength of prior decisions of the Tribunal and the Punjab & Haryana High Court. The Revenue did not dispute that the Tribunal had consistently taken the view that such goods fell under Tariff Heading 87.07.

Conclusion: The goods were held to be classifiable under Tariff Heading 87.07 and not under Tariff Heading 8704, against the Revenue.

Final Conclusion: The appeals failed and the classification accepted by the lower authorities was left undisturbed.

Ratio Decidendi: Explosive vans built on duty paid chassis are classifiable under Tariff Heading 87.07 when the consistent judicial view supports that tariff entry.

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