https://www.taxtmi.com/caselaws?id=94843 Goods used for transport of materials on rough roads, construction sites and mines were treated as dumpers classifiable under Heading 87.04, not works trucks under Heading 84.27, because their function, brochure description and statements supported the dumpers classification and the HSN notes were applied to construe the tariff entry. As Heading 87.04 was outside the scope of Notification No. 175/86, the exemption was denied. On the facts, the Tribunal also reduced the penalties imposed. en-us Wed, 22 Mar 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94843 Goods used for transport of materials on rough roads, construction sites and mines were treated as dumpers classifiable under Heading 87.04, not works trucks under Heading 84.27, because their function, brochure description and statements supported the dumpers classification and the HSN notes were applied to construe the tariff entry. As Heading 87.04 was outside the scope of Notification No. 175/86, the exemption was denied. On the facts, the Tribunal also reduced the penalties imposed. Case-Laws Central Excise Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94843