https://www.taxtmi.com/caselaws?id=446791 Special purpose bullet-proof armoured vehicles were classified under Heading 8705 rather than Heading 8710 because their design, VRDE certification and use by Army and paramilitary forces showed a specific tariff description applicable to special purpose vehicles. The Tribunal followed the earlier decision in the assessee's own case and the supporting Metaltech Motor Bodies ruling, applying the more specific classification over a broader armoured-vehicle entry. As the goods fell under Heading 8705, the related duty demand failed; the valuation dispute under Rule 10A became inconsequential and the penalty could not be sustained because it depended on a valid duty demand. en-us Mon, 11 Dec 2023 00:00:00 +0530 Mon, 11 Dec 2023 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446791 Special purpose bullet-proof armoured vehicles were classified under Heading 8705 rather than Heading 8710 because their design, VRDE certification and use by Army and paramilitary forces showed a specific tariff description applicable to special purpose vehicles. The Tribunal followed the earlier decision in the assessee's own case and the supporting Metaltech Motor Bodies ruling, applying the more specific classification over a broader armoured-vehicle entry. As the goods fell under Heading 8705, the related duty demand failed; the valuation dispute under Rule 10A became inconsequential and the penalty could not be sustained because it depended on a valid duty demand. Case-Laws Central Excise Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446791