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Issues: Whether the product, described as a prime mover designed solely to haul a semi-trailer and fitted with a cab, was classifiable as a tractor under Heading 8701.90 or as chassis under Heading 8706.19 / 8707.90 of the Central Excise Tariff.
Analysis: The product was found to be complete in itself and intended solely for coupling with a semi-trailer for use as a road tractor. The relevant chapter notes and HSN Explanatory Notes indicated that a complete or substantially complete tractor is not to be treated as chassis merely because it is fitted with a cab. The fact that the Revenue had accepted the same product under Heading 8701.90 from 1-3-2005 also supported the assessee's classification stand. The earlier tribunal decision on identical goods was held to apply fully.
Conclusion: The product was correctly classifiable under Heading 8701.90 as a tractor, and not as chassis under Heading 8706.19 or Heading 8707.90; the finding was in favour of the assessee.
Final Conclusion: The appeal succeeded and the impugned classification order was set aside.
Ratio Decidendi: A vehicle that is complete or substantially complete and designed solely for hauling a semi-trailer is classifiable as a tractor under Heading 8701, and cannot be classified as chassis merely because it is fitted with a cab.
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