TaxTMI 
TaxTMI 
2018 (3) TMI 256
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....ginal. i) No. 80-81/COMMR/CEX/IND/2014 dated 13.10.2014, ii) 46-47/COMMR/IND/CEX/2015 dt. 26.11.2015 and iii) 77-78/Commr/C. Ex./IND/2014 dt. 23.09.2014 2. In respect of M/s VE Commercial Vehicle Limited the period of dispute is April 2008 to October, 2013 and November, 2013 to June, 2015. In respect of the other assessee M/s Man Trucks India Pvt. Limited, the dispute covers the period April 2008 to October, 2013. Appeals have been filed not only by the two manufacturers -assessee but also by Sh. Nitin Nagda, General Manager of M/s V.E. Commercial Vehicles Limited. Since this is a common dispute, all the appeals are being disposed of by this common order. 3. All the appellants are represented by Sh. Amit Jai....
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....dumper chassis but not payable on tipper chassis. The department, after conclusion of investigation, and issue of show cause notice, vide the impugned orders, ordered for classification of the commercial vehicle and their chassis as dumpers and dumper chassis respectively. This resulted in the demand of NCCD on the quantity of chassis cleared by the two manufacturers during the disputed period. Penalties were also imposed on the assessee. In respect of VECVL, penalty was also imposed on Sh. Nitin Nagda, General Manager. Aggrieved by the impugned orders, the present appeals have been filed. 5. The relevant tariff heading 8704 is as under for ready reference: 8704 Motor vehicles for the transport of goods 8704 ....
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....d wrongly as dipper but they are dumpers. ii) Reference has been made to HSN explanatory notes pertaining to the heading 8704. 7. Ld. Advocate argued the case mainly as follows: i) The motor vehicle manufactured by the appellant are tipper trucks designed for road / on-highway used and cannot be called dumper meant for off-highway use. ii) The CETH 8704 10 claimed by the Department is not applicable to the vehicles manufactured since 8704 10 will apply only to vehicles designed for off-highway use. iii) He submitted a copy of the product leaflets for the vehicles manufactured by VECVL and has drawn our attention to the various specifications. He particularly pointed out the facts that such vehicles are....
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.... chassis fitted with engine, cabin and parts of vehicles. It was noticed by the Department that the duty payable at the relevant time on such vehicles was 10% plus Rs. 10,000/- per vehicle but the MFTPL was found only to have paid the duty @ 10% resulting in short payment of duty. It is further on record that the duty paid on the exported goods were refunded to the appellant under a claim of rebate. But the adjudicating authority has demanded the differential duty alongwith interest and penalties. The submission of the appellant is that such demand is not justified since it is a revenue neutral situation as any differential duty paid would be available to them by way of rebate. 10 We have heard both sides and perused the appeal record....
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....there an expressed different intention indicated in the tariff itself. 12. The HSN explanatory notes in respect of 8704 10 which covers dumper designed for off-highway use are reproduced below for ready reference: "Subheading Explanatory Notes. Subheading 8704.10 These dumpers can generally be distinguished from other vehicles for the transport of goods (in particular, tipping lorries (trucks) by the following characteristics: - the dumper body is made of very strong steel sheets; its front part is extended over the driver's cab to protect the cab; the whole or part of the floor slopes upwards towards the rear; - in some cases the driver's cab is half-width only; - lack of axle suspen....
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....the classification under Central Excise Tariff needs to be maid after perusing the basic technical specifications of the vehicles. 15. The adjudicating authority has also referred to the definition of capital goods as per Rule 2(a)(c) of Cenvat Credit Rules, 2004. But, we note that the classification under the schedule to the Central Excise Tariff Act is not to be made on the basis of any reference in the Cenvat Credit Rules hence, such reference is misplaced. 16. In the light of the HSN explanatory notes and the various tariff headings and sub-headings, we are of the view that the motor vehicles manufactured by the appellants do not fall in the category of dumpers designed for off-highway use under 8704 10. They are classifiable, as ....