TaxTMI 
TaxTMI 
2010 (6) TMI 387
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.... The respondents are undertaking body building work on duty paid chassis for independent customers or for chassis manufacturer at Alandi-Markal Road, Khed, Pune. The body built motor vehicle includes goods transport vehicle, falling under SCH No. 8704 as well as certain special purpose vehicles falling under CSH No. 8705 of Central Excise Tariff Act, 1985. The respondents have their registered office at Kanpur and three other manufacturing units at Kanpur, Bangalore and Jabalpur. (ii) The officers of DGCEI, Pune visited their factory premises on 6-9-2000 with specific information that the respondents were manufacturing a vehicle viz. 'Skip-Loader' a specially designed garbage collection and carrying vehicle required by Munici....
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....k Leyland either directly or through sales offices/dealers and provide these chassis to the respondent to assemble dumper placing equipment as per the specification on job work basis. This fully built vehicle, in this case is skip loader, a special purpose vehicle. The transaction is normally made after approval of tenders floated by local bodies. This activity is done by the respondents from 1998-99. (iv) From the statements of Shri Sunil A. Jadhav, Senior Manager, Shri Raghav K. Gupta, Executive Director and Shri Rohit Kumar Agarwal, manager of the respondent company, it appears that except the bought out components such as hydraulic cylinders, poser take of unit, valves etc., the respondent manufactures other structural componen....
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.... "In the light of the foregoing submissions, the said order passed by the said adjudicating authority does not appear to be legally correct and merits to be reviewed and appealed against, for setting aside the same and for a de novo reconsideration of this case, taking cognisance of all the preceding facts and legality, inter alia." 3. The department also filed an appeal before this Tribunal challenging the observation made out by the Commissioner while classifying the goods under Chapter Heading 87.05 and giving the benefit of the exemption as per Notification No. 5/98-C.E., dated 2-6-98. The respondent has also filed a cross-objection. 4. Perused the records and heard both sides. 5. On careful examination of the....
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....oints to collect the garbage. The Tariff Heading 87.04 of the Central Excise Tariff covers the motor vehicles for transport of goods. After taking into consideration the facts of the present case, it cannot be said that dumper placer is used for transport of goods. The Revenue has not produced any evidence to show that this dumper placer can be used for other purpose than the collection of containers of garbage or refuge. As the dumper placer is not a motor vehicle for transport of goods, it is not covered under Heading 87.04 of the Central Excise Tariff. The Tariff Heading 87.05 of the Central Excise Tariff covers special purpose motor vehicles other than those pre-designed for transport of persons or goods. As the dumper placer is not a m....