TaxTMI 
TaxTMI 
2025 (11) TMI 1094
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....ules, 2000; in this backdrop, a show cause notice dated 18.07.2014 was issued to the appellants demanding differential duty of Rs.17,70,893, for the period 01.08.2013 to 30.04.2014, along with interest and penalty; the proposals in the show cause notice were confirmed by OIO dated 29.06.2018 which are upheld by the impugned order in appeal dated 29.01.2016. Hence, this appeal. 3. Ms. Krati Singh, learned Counsel for the appellants, submits that the impugned case stands settled in their favour in the appellant's own case by the Tribunal, vide 2019 (4) TMI 176 and 2023 (12) TMI 475; the Tribunal held that the vehicle merits classification under CETA 8705 9000 and the appellants also are eligible for the exemption; she submits that no appeal has been filed and the orders have attained finality. 4. Learned Counsel further submits that the primary purpose of the impugned vehicles is patrolling, surveillance and ensuring safety and are designed for special purposes rather than transport of passengers. She relies on M/s Bharji Fabricators - 2020 (1) TMI 942 wherein it was held that Special Purpose Light Armoured Vehicles meant for Police use, providing protection against bullets and....
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....sification; as such, penalty under Section 11AC cannot be imposed. She relies on the following cases: * M/s Nandan Auto Tech Ltd. - 2024 (5) TMI 666- P & H High Court. * Khyber Industries (P) Ltd. - 2023 (9) TMI 291CESTAT Chandigarh. * Consolidated Coin Company Pvt. Ltd. - 2024 (10) TMI 320- CESTAT Chandigarh. * Indian Oil Corporation Ltd. - 2022 (6) TMI 609- CESTAT Ahmedabad. 6. Learned Authorized Representative for the Department reiterates the findings of the impugned order and submits that the very specification of the vehicle is Bullet Proof Troop Carrier on Tata713 LPTA, 4x4; the purchase orders of M/s Tata Motors Ltd. describe the vehicle as Light Armoured Troop Carrier; from the above, it is apparent that the impugned vehicle is bullet-proof and is a troop carrier. Learned Authorized Representative takes us through the Tariff and HSN Notes and submits that Explanatory Notes to Chapter Heading 8710 deal with tanks and other armoured fighting vehicles, motorized whether or not fitted with weapons and parts of such vehicles. He also submits that as per Cambridge Dictionary, Armoured means - "protected by stronger covering or using militar....
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....ELT.778; 2020(374) ELT.131 * HMM COACHES LTD.-2016(339) ELT.152 (Tri. Del.) 10. Heard both sides and perused the records of the case. We find that the issue is no longer res integra having been decided by this Bench in the appellant's own case wherein periodical show cause notices were issued to the appellant and this Bench in the case pertaining to previous period vide 2019 (4) TMI 176 held as follows: 12. On-going through the certificate issued by VRDE and tender documents placed on record, we find that it show that these documents show that the requirement of Boarder Security Force is for light armoured troop carrier and as per the certificated issued Vehicle Research Development Establishment that the vehicles manufactured by the appellants are special purpose armoured vehicle. The certificate is having acceptability in light of the decision of this Tribunal in the case of Mann Tourist Transport Service (P) Ltd. (supra) wherein this Tribunal has observed as under- 5.1 In the remand order dated 7-10-2010, this Tribunal had clearly directed the Revenue to get the vehicle examined and obtain expert opinion from agencies such ARAI/VRDE with regard to t....
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.... fact that on the first occasion, when the matter was remanded, the Tribunal itself had observed that the new tariff did find the meaning of the tractor and also that positive evidence would be necessary to make them depart from its earlier view. It further found that the Revenue had not disputed that it is immaterial whether vehicle 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 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 semitrailer, 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. Th....
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....rity of the forces inside the vehicle while being stationed at the battlefield. Therefore, the SPVs are designed and manufactured for special purpose and use . These are not principally designed for the transport of passengers or goods and hence, are not excluded from the purview of heading 8705. The main purpose is to ensure the safety of the occupants inside the vehicle for which, the vehicle is made bulletproof. Therefore, the bulletproof SPVs deserve to be classified under chapter heading 8705. We also find that HSN Explanatory Notes to chapter heading 8705 provides that primary purpose of a vehicle of this heading is not the transport of persons or goods. These bulletproof special purpose vehicles are primarily designed for rendition of defence/policing services and not for the transportation of persons or goods and hence, merit classification under tariff item 8705 90 00. In view of this, we hold that merit classification of the goods is under chapter heading 8705 90 00. 16. As the goods are classifiable under chapter heading 8705 90 00. Therefore, the appellants are entitled for the benefit under Serial No.50 of exemption notification No6/03-CE dt.1.3.2003. 11. W....