https://www.taxtmi.com/caselaws?id=346403 Vehicles identical to those considered in earlier proceedings were affirmed as classifiable under Heading 8701 as tractors, not under Heading 8704 as motor vehicles for transport of goods. The Tribunal followed the assessee's own prior case and a similar ruling, and found no infirmity in the order accepting that classification. Once Heading 8701 was upheld, the consequential excise demand under Section 11A and the penalty proceedings could not survive, and the Revenue's challenge failed. 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 Vehicles identical to those considered in earlier proceedings were affirmed as classifiable under Heading 8701 as tractors, not under Heading 8704 as motor vehicles for transport of goods. The Tribunal followed the assessee's own prior case and a similar ruling, and found no infirmity in the order accepting that classification. Once Heading 8701 was upheld, the consequential excise demand under Section 11A and the penalty proceedings could not survive, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346403