2010 (2) TMI 575

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....he Appellant. Shri .A. Khan, SDR, for the Respondent. [Order per: S.S. Kang, Vice-President].- Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the product in question is classified under Heading 8707.90 of the Tariff as Chassis fitted with a cab. The Appellant claimed the classification of the product in question as tractor classifiable under Heading 87....

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....ading 8701.90 of the Central Excise Tariff without raising any objection. 4. The Revenue is relying upon Chapter Note 4 of Chapter 87 which is reproduced below:- 4. Heading No. 87.06 shall include chassis, whether or not fitted with a cab. 5. Contention is that as the present case is about chassis fitted with a cab therefore rightly classifiable under Heading 8706 of the tariff. 6. The....

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....the tractor, of tools, seeds, fertilizers or other goods. Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 7. We find that the definition of tractor under the Customs Tariff under Chapter 87 of Customs Tariff is also sa....

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....ct matter in the case of M/s. Volvo India (P) Ltd. (supra). The Chapter Note 4 of Central Excise Tariff will not make any difference. The Chapter Note only says that Heading 8707 shall include chassis whether or not fitted with a cab. We find the product in question is a complete in itself and as per the HSN Explanatory Notes if the article is complete or substantially complete of a tractor or oth....