https://www.taxtmi.com/caselaws?id=79038 A prime mover designed solely to haul a semi-trailer and fitted with a cab was held classifiable as a tractor under Heading 8701.90, because it was complete or substantially complete and intended for use as a road tractor. The chapter notes and HSN Explanatory Notes showed that such a vehicle cannot be treated as chassis merely due to the presence of a cab. The Revenue's earlier acceptance of the same product under Heading 8701.90, together with an earlier tribunal ruling on identical goods, supported the assessee's classification, and the impugned classification order was set aside. en-us Thu, 11 Feb 2010 00:00:00 +0530 Wed, 17 Jul 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79038 A prime mover designed solely to haul a semi-trailer and fitted with a cab was held classifiable as a tractor under Heading 8701.90, because it was complete or substantially complete and intended for use as a road tractor. The chapter notes and HSN Explanatory Notes showed that such a vehicle cannot be treated as chassis merely due to the presence of a cab. The Revenue's earlier acceptance of the same product under Heading 8701.90, together with an earlier tribunal ruling on identical goods, supported the assessee's classification, and the impugned classification order was set aside. Case-Laws Central Excise Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79038