Tribunal classifies Tata Sumo Ambulance Vehicles under Central Excise Tariff

The Tribunal ruled in favor of the appellants, classifying the Tata Sumo Ambulance Vehicles under sub-heading 8702.10 of the Central Excise Tariff. This decision was based on the vehicle's capacity to carry 8 persons when the patient is not on a stretcher and 4 persons when the patient is on a stretcher. The Tribunal relied on a previous case where a similar ambulance was classified under heading 87.02, which was upheld by the Supreme Court. As a result, the impugned orders were overturned, and the appeals were allowed in favor of the appellants.

---

---

Issues: Classification of Tata Sumo Ambulance Vehicle under Central Excise Tariff sub-heading 8702.10 or 8703.90.

Analysis:
1. The disputed period in the appeals is from September 1999 to May 2000, concerning the classification of a Tata Sumo Ambulance Vehicle. The appellants argue for classification under sub-heading 8702.10, while the lower authorities classified it under sub-heading 8703.90.

2. The key point of contention is the vehicle's capacity, as it can carry 8 persons when the patient is not on a stretcher and 4 persons when the patient is on a stretcher. The department argues that since it can only carry 4 persons in the latter scenario, designed for such use, it should be classified under sub-heading 8703.90.

3. A similar case, CCE, Jalandhar v. Swaraj Mazda Ltd., where the Tribunal classified an ambulance under heading 87.02, supports the appellants' argument. The department's appeal against this decision was dismissed by the Supreme Court on 16-7-2005, reinforcing the Tribunal's classification.

4. In line with the precedent set by the Tribunal in the Swaraj Mazda case, the Tribunal rules in favor of the appellants, classifying the impugned vehicles under sub-heading 8702.10. Consequently, the impugned orders are overturned, and the appeals are allowed, favoring the appellants.

---