Battery-operated golf carts qualified for exemption under the tariff notification, as classification was not in dispute.

Battery-operated golf carts classified under Tariff Heading 87.03 were treated as eligible for exemption under Sl. No. 196 of the Table to Notification No. 4/97-C.E. because the only live question was the notification's applicability, not classification. The lower appellate authority's view that such carts were road vehicles covered by the battery-operated exemption was upheld, and the Revenue's attempt to shift the goods into another entry was rejected as being outside the scope of the show cause notice. The exemption was therefore held applicable to battery-operated golf carts.

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Issues: Whether battery-operated golf carts were entitled to exemption under Sl. No. 196 of the Table to Notification No. 4/97-C.E. dated 1-3-1997.

Analysis: The classification of the golf cart under Tariff Heading 87.03 was not in dispute. The only live question was the applicability of the exemption notification. The lower appellate authority had treated the golf carts as road vehicles falling under Heading 87.03 and, being battery-operated, as covered by Sl. No. 196 of the Table to the Notification. The Revenue's attempt to bring the goods within another entry was held to be beyond the scope of the show cause notice, and no challenge was made to the reasoning adopted by the lower appellate authority.

Conclusion: The exemption under Sl. No. 196 of the Table to Notification No. 4/97-C.E. was held applicable to battery-operated golf carts, and the Revenue's appeal failed.

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