TaxTMI 
TaxTMI 
2000 (10) TMI 509
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....e schedule appended to the CETA whereas the Revenue has sought its classification under Chapter 87 (sub-heading 8705.00) of the schedule appended to the CETA. 2. The appellants are manufacturer of two wheeled motor vehicles falling under Chapter 87 of the schedule appended to the CETA. They on 24-10-1996 filed a declaration under Rule 173-B of the Central Excise Rules for classification of their new product named "Hero Basic" i.e. four wheeled motor vehicle and claimed its classification under Chapter 95 (sub-heading 9501.00) of the schedule appended to the CETA. But the Assistant Commissioner did not accept their classification and through order in original, dated 5-2-1997 ordered the classification of their product under sub-heading....
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....ed under sub-heading 9501 of the CETA. He has referred to the corresponding Chapter 97 of the HSN which according to him is fully aligned to the Chapter 97 of the CETA and further argued that nomenclature of this chapter of the CETA and of HSN is the same except a minor difference in two headings not relevant to the goods in question and that the HSN Entries, have to be preferred and relied on for resolving the dispute regarding the classification of the product in question, in view of the ratio of the law laid down by the Apex Court in CCE, Shillong v. Woodcraft Products Ltd., 1995 (77) E.L.T. 23 (S.C.) and also by the Tribunal in :- (1) Swarup Ribres Industries v. CCE [1999 (105) E.L.T. 348 (T)] = 1999 (31) RLT 15....
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....ly popular abroad. And by the time the kid hits the roads with his first vehicle, he is already a seasoned driver. The Technical Highlights of this vehicle mentioned in the pamphlets are, that it has got single cylinder, two stroke, Air cooled, Displacement-49 CC, Flywheel magneto ignition system, Electric start, crankshaft to rear wheel through centrifugal automatic clutch, single speed constant mesh gear train and roller chain. In this pamphlet, the product "Hero Basic" had not been described as children's toy or car, but as a training-cum-recreation mobile meant for giving driving training to the children. 9. Under Chapter 95 of the CETA the Expression "wheeled toy" had not been defined. However, in the corresponding Chapter 95 of ....
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....s or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding 25 cc. 12. There is no dispute with the proposition of law as laid down by the Apex Court in CCE, Shillong v. Woodcraft Ltd. supra, and in the cases decided by the Tribunal (detailed above) that dispute regarding the Tariff classification so far as possible should be resolved with reference to the nomenclature indicated by the HSN. In the instant case, the dispute to be resolved is, as to whether the product of the appellants is classifiable under Heading 87.05 or under Heading 95.01 of the CETA with reference to the HSN Notes of both these Chapters ....
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....,000/- which is more than the price of a scooter (two-wheeler) and Kinetic Honda. It can accommodate two persons on the seat and have got four big wheels as is clear from its pictorial diagram given on the pamphlet. The plea of the appellants that the vehicle is a children's car or toy, designed to be ridden by the children and as such is classifiable under Chapter 95 of the Tariff read with the corresponding Chapter of the HSN, cannot be prima facie accepted in the light of what has been described by them in their advertising pamphlet, referred to above. They have not described the vehicle as a children's car or children's toy in the pamphlet. Moreover, the appellants are admittedly exporting this vehicle, but they have not produced copies....