2018 (4) TMI 222

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....ember 2013 to December, 2015. 2. The brief facts of the case are that, during the period under consideration, the asseessee-Appellants were engaged in the manufacture of heavy commercial vehicles for the transport of goods and chassis of motor vehicles which attracts the Central Excise duty under the Central Excise Tariff Act, 1085. The heavy commercial vehicles of the assessee-Appellants are meant to trudge long distances for transportation of goods, such as, sand, coal, ore and metals to the construction sites and also from mines to far off locations. These vehicles also have a tripping function, which is used to unload the material carried in the vehicles at the site by vertically tilting the carriage portion of the truck. 3. The d....

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....nd on perusal of the material available on record, we find that an identical issue has come up for consideration before the Tribunal in the assessee-Appellants own case [Man Trucks India Pvt. Ltd. & Ors. vs CCE&ST, Indore, Final Order Nos. 50795-50799/2018 dated 26.02.2018], wherein it was observed that : "10 We have heard both sides and perused the appeal record. The dispute in the present case is with reference to the classification of the motor vehicles as well as chassis fitted with engine which is also cleared at times by the appellant. The motor vehicles have been described as "tipper" which have been claimed to be meant for off-road use and hence classifiable under 8704 2390. However, Revenue of the view that such vehicles a....

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.... 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 suspension; - high braking capacity; - limited speed and area of operation; - special earth-moving tyres; - because of their sturdy construction the tare weight/ payload ratio does not exceed 1: 1.6; - the body may be heated by exhaust gases to prevent materials from sticking or freezing. It should be noted, however,....