https://www.taxtmi.com/caselaws?id=346403 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the classification of tractors under Chapter Subheading No. 8701.90 of the Central Excise Tariff Act, 1985. The Tribunal found in favor of the respondent, citing precedents and decisions supporting the classification under Chapter 87.01. The decision was based on previous rulings, including a case involving Bajaj Auto Ltd., where similar goods were classified under Heading 8701, not 87.04. The Tribunal concluded that the tractors were properly classified under Chapter Subheading No. 8701.90, as per the Order-in-Original. en-us Tue, 02 May 2017 00:00:00 +0530 Sat, 12 Aug 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346403 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the classification of tractors under Chapter Subheading No. 8701.90 of the Central Excise Tariff Act, 1985. The Tribunal found in favor of the respondent, citing precedents and decisions supporting the classification under Chapter 87.01. The decision was based on previous rulings, including a case involving Bajaj Auto Ltd., where similar goods were classified under Heading 8701, not 87.04. The Tribunal concluded that the tractors were properly classified under Chapter Subheading No. 8701.90, as per the Order-in-Original. Case-Laws Central Excise Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346403