TaxTMI 
TaxTMI 
2006 (7) TMI 28
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....ibunal. The Tribunal vide its Order No. 94/87-BI, dated 13-2-1987 [1989 (43) E.L.T. 158 (Tri.)] inter alia held that the auto track was classification under Tariff Item 34(I) of the erstwhile Tariff as a motor vehicle. During the relevant time the word tractor was not defined any where in the erstwhile Tariff. 2. On coming into effect of the Central Excise Tariff Act, 1985. First schedule to the Central Excise and Salt Act, 1944 was revised by the Tariff Act which inter alia contained detailed Tariff Entries, Section Notes and Chapter Notes most of which were based on HSN. On realising that as per the new Tariff the auto track was not classifiable as motor vehicle, they claimed classification of the said auto track under Chapter Heading 8....
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....w. 3. A letter was also issued to the Regional Transport Authority regarding registration allotted to the auto track on the basis of the report and certification issued by the ARAI, Pune. Reply from VRDE was received vide letter dtd. 2-4-2001 in which they informed that the nomenclature "tractor" was also used for hauling unit other than agricultural one and therefore the hauling unit could be considered as a tractor and the auto track could be considered as a vehicle other than conventional auto rickshaw. The Regional Transport Officer however informed that Auto Track Trailer was registered as a LMV Good Carriage. The matter was however decided against the appellants and Deputy Commissioner did not disclose the technical advices received ....
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....f Customs, Nhava Sheva - 2004 (174) E.L.T. 36 (Tri.-Mumbai) wherein it was held that vehicle used to haul a semi-trailer and duly fitted with 'fifth wheel assembly' for connecting such semi-trailer can be appropriately described as 'truck-tractor' as per definition provided under Heading 87.01 of Customs Tariff Act and not under Heading 87.01 as 'truck' It was submitted that the vehicle manufactured by them is identical in nature where the disputed product is used for hauling semi-trailer and has fifth wheel attached to it and the vehicle on its own cannot carry any goods except through the semi-trailer. Further Chapter Note 2 of Chapter 87 defines tractors as vehicles constructed essentially for hauling or pushing another vehicles, applian....
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....tive Engineering as under - "Articulated vehicle: Vehicle consisting of two or more usually separable wheeled units, and consisting of a towing vehicle, or tractor, and a towed unit, such as a Semi-trailer. Articulation is primarily in the steering mode, though some degree of horizontal axis articulation will be necessary to enable the vehicle to negotiate road surface irregularities. The term usually refers to a tractor and semi-trailer commercial vehicle combination, though it may also describe a close-coupled city bus" 6. In view of these definitions it is amply clear that the vehicle manufactured by them was tractor as it met with all the criteria laid down in Chapter Note 2 of Chapter 87 and the explanatory notes. This view is furthe....
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....mers and not by the appellants and registration is for a different purpose and therefore cannot be made basis of classification. It was submitted that once any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in absence of any definition being given in the enactment the meaning of the terms in common parlance or commercial parlance has to be adopted as held by the Apex Court in the case of Indo International Industries v. Commissioner of Sales Tax, U.P. - 1981 (8) E.L.T. 325 (S.C.). 8. The learned S.D.R. Shri Dewalwar on the other hand submits that the Tribunal has in appellants' own case tilde Order dtd. 13-2-1987 held that the goods were to be classified as motor vehi....
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....ther they are cleared together or separately as it is also emphasized in the Chapter note 2 that they may or may not contain subsidiary provision for the transport of goods……. Explanatory notes to this Chapter heading further state that articulated motor lorry with semi-trailer, tractors coupled to semi-trailers, the hauling unit is classifiable under heading 8701. In the present appeal the vehicle in question is nothing but articulated motor vehicle as per the definition of articulated motor vehicle given in the automotive dictionary. This view also finds supports from two opinions of VRDE and ARAI which were sought by the department after forwarding them certificates issued by CMVR and wore obtained at the department's own instance. A....