2015 (11) TMI 962

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....ar, Adv., Ms. Rashmi Malhotra, Adv., Mr. Atulesh Kumar, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : M/s. K. J. John & Co. ORDER The present appeal involves controversy pertaining to the classification of the goods in question, viz., three wheeled tractor or auto trailor. If it is to be characterised as auto trailer as claimed by the respondent-assessee, then the goods are cl....

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....ification adopted by the Department. Aggrieved by the order, the respondent filed appeal before the Commissioner who dismissed the appeal upholding the order of the Adjudicating Authority. In the opinion of the Commissioner, the Auto track manufactured by the assessee was an articulated vehicle to carry the load tractor and was registered as a single unit characterised as a goods carrier, meaning ....

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....le in question comprising of hauling unit and semi trailer is cleared together or separately which is clear from Chapter Note 2. Discussion on this aspect runs as follows: - "It is not disputed by the Revenue that vehicle in question comprise of hauling unit and semi-trailer, it is immaterial whether they are cleared together or separately as it is also emphasized in the chapter note 2 th....

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....pose is totally misplaced as heading 8401 includes all kings of tractors including road tractors for semi-trailers. The sole use of the goods is to haul another trailer. It has no pay load capacity of its own and is therefore not capable of transporting any goods on its own. These facts are also not disputed by the department. As rightly said by learned advocate Shri Hidaytulla that once the defin....