https://www.taxtmi.com/caselaws?id=781626 CESTAT, Chandigarh AT allowed the appeal, holding that bulletproof special purpose vehicles fabricated on customer-supplied chassis are classifiable under chapter heading 8705 90 00 (special-purpose armoured vehicles) and not with tanks/armoured fighting vehicles. The Bench followed its prior decision and rejected revenue's contention; no stay or appeal by revenue was on record. The impugned order was held unsustainable and the goods are to be classified under 8705 90 00 (valuation issue to follow the established view). en-us Fri, 14 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781626 CESTAT, Chandigarh AT allowed the appeal, holding that bulletproof special purpose vehicles fabricated on customer-supplied chassis are classifiable under chapter heading 8705 90 00 (special-purpose armoured vehicles) and not with tanks/armoured fighting vehicles. The Bench followed its prior decision and rejected revenue's contention; no stay or appeal by revenue was on record. The impugned order was held unsustainable and the goods are to be classified under 8705 90 00 (valuation issue to follow the established view). Case-Laws Central Excise Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781626